A manufacturer uses activity-based costing to assign overhead costs to products. Budgeted cost information for selected activities for next year follows.

Activity	Expected Cost			Cost Driver	Expected Usage of Cost Driver
Purchasing	$	70,000		Purchase orders	3,500	purchase orders
Cleaning factory		27,000		Square feet	4,000	square feet
Providing utilities		46,600		Square feet	4,000	square feet

Compute activity rates for each of the cost pools. (Round your answers to 2 decimal places.)

Answer is complete but not entirely correct.

Activity cost pool	Expected Costs	Expected Amount of Cost Driver	Activity Overhead Rate
Purchasing	$70,000selected answer correct	3,500	$20.00selected answer correct	per purchase order
Factory	$73,000selected answer incorrect	4,000	$18.25selected answer incorrect	per square foot