Activity-Based Costing, Unit Cost, Ending Work-in-Process Inventory Salazar Company is a job-order costing firm that uses activity-based costing to apply overhead to jobs. Salazar identified three overhead activities and related drivers. Budgeted information for the year is as follows: Activity Setting up design Driver Cost Amount of Driver $156,000 Setups 1,200 Purchasing 186,000 Number of parts 15,000 Other overhead 415,000 Direct labor hours 50,000 Salazar worked on five jobs in March. Data are as follows: Job 15 Job 16 Job 17 Job 18 Job 19 Balance, March 1 $34,500 $39,890 $24,090 $0 $0 Direct materials $28,000 $37,900 $25,350 $11,000 $13,580 Direct labor $10,000 $8,500 $23,000 $12,700 $8,000 Setups 20 14 35 8 15 Number of parts 150 180 200 500 300 Direct labor hours 650 580 1,600 870 520 By March 31, Jobs 15, 16, and 17 were completed and sold. The remaining jobs were in process. Required: 1. Calculate the activity rates for each of the three overhead activities. If required, round your answers to the nearest cent. Setup rate Purchasing rate per set up per part Other overhead rate per direct labor hour