Blue Spruce is a trucking company. It provides local, short-haul, and long-haul services. It has developed the following three cost pools. Estimated Use of Estimated Cost Driver Activity Cost Pool Cost Drivers Overhead per Activity Loading and unloading Number of pieces $95,655 91,100 Travel Miles driven 453,750 605,000 Logistics Hours 86,240 3,080 (a) Compute the activity-based overhead rates for each pool. (Round answers to 2 decimal places, e.g. 12.75.) Activity-Based Overhead Rate Activity Cost Pool Loading and unloading Travel Logistics tA to to per piece per mile per hour