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	$	142,600		Purchase orders	4,600	purchase orders
Cleaning factory		32,500		Square feet	5,100	square feet
Providing utilities		66,950		Square feet	5,100	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	Activity Overhead Rate
Purchasing		4,600		per purchase order
Factory		5,100		per square foot