Backwoods Flannel Company identifies three activities in its manufacturing process: machine set-ups, machining, and inspections. Estimated annual overhead cost for each activity is $135,300, $292,500, and $79,550, respectively. The cost driver for each activity and the estimated annual usage are number of set-ups 2,460, machine hours 22,500, and number of inspections 1,850. Calculate the overhead rate for each activity.