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

A manufacturer uses activity-based costing to assign overhead costs to products. Budgeted cost information for selected activities for next year follows Activity Purchasing Cleaning factory Providing utilities Expected cost $120,400 31 , 61,160 Cost Driver Purchase orders Square feet 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 4,300 Activity Overhead Rate Purchasing Factory per purchase order 4,800 per square foot