Activity Cost Pool Supporting direct labor Machine processing Machine setups... Production orders Shipments. Product sustaining. Activity Rates $7.00 per direct labor-hour $3.00 per machine-hour $40.00 per setup $160.00 per order $120.00 per shipment $800.00 per product Activity data have been supplied for the following products: Direct labor-hours. Machine-hours Machine setups Production orders. Shipments... Product sustaining Total Expected Activity J78 W52 1,000 40 3,200 30 5 1 5 1 10 1 1 1