A manufacturer uses activity-based costing to assign overhead costs to products. Budgeted cost information for selected activities F next year follows. Activity Purchasing Cleaning factory Providing utilities Expected Cost $120,400 31,000 Cost Driver Purchase orders Square feet 61,160 Square feet Expected Usage of Cost Driver 4,300 purchase orders 4,800 square feet 4,800 square feet Compute activity rates for each of the cost pools. (Round your answers to 2 decimal places.) Activity cost pool Expected Costs Expected Amount of Cost Driver Purchasing $ 120,400 Factory 4,300 $ 4,800 Activity Overhead Rate 28.00 per purchase order Iper square foot