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: Total Expected Activity J78 W52 Direct labor-hours. 1,000 40 Machine-hours. 3.200 30 Machine setups 5 1 Production orders. 5 1 Shipments 10 1 Product sustaining 1 1