Blue Spruce Industries uses activity-based costing to assist management in setting prices for the company's three major product lines. The following information is available: Activity Cost Pool Estimated Overhead $907,704 Estimated Use of Cost Driver per Activity 25,200 labor hours 320,200 machine hours Cutting Stitching 8,011,404 Inspections 2,806,704 160,200 labor hours 64.200 finished goods units Packing 803,784 Compute the activity-based overhead rates. (Round answers to 2 decimal places, eg. 12.25.) Activity-based overhead rates Cutting per labor hour per machine hour Stitching Cutting $907.704 25,200 labor hours 320,200 machine hours Stitching 8,011,404 Inspections 2,806,704 160,200 labor hours 64,200 finished goods units Packing 803,784 Compute the activity-based overhead rates. (Round answers to 2 decimal places, e.g. 12.25.) Activity-based overhead rates Cutting per labor hour Stitching per machine hour Inspections per labor hour Packing per finished unit