Activity	Activity overhead $	Cost driver	Cost driver quantity
Machine setup	$185,740	# of setups	740
Inspection	168,010	# of quality tests	530
Materials receiving	207,900	# of purchase orders	1,890

The budgeted data for smart phone case production are as follows.

Direct materials	$2.50	per unit
Direct labor	$0.64	per unit
Number of setups	89
Number of quality tests	418
Number of purchase orders	60
Production	18,780	units

(a)Calculate the activity rate for each cost pool.

Machine setup	$ per setup
Inspection	$ per test
Materials receiving	$ per PO