BRIEF EXERCISE 52 Computing Activity Rates [L01 CC1; L02 CC6] Kramer Corporation is a diversied manufacturer of consumer goods. The company's activitybased costing system has the following seven activity cost pools: Activity Cost Pool Estimated Overhead Cost Labour related $ 48,000 Machine related 6?,500 Machine setups 90,000 Production orders 1 12,000 Product testing 59,400 Packaging ?6,500 General factory 610,000 Required: 1. Compute the activity rate for each activity cost pool. 30,000 10,000 600 3,500 1,800 4,500 30,000 BqaectedAcvy direct labourhours machinehours setups orders tests packages direct labour-hours Page 210 2. Compute the company's predetermined overhead rate. assuming that the company uses a single plantwide, predetermined overhead rate based on direct labourhours