Brief Exercise 5.5 Mordica Company identifies three activities in its manufacturing process: machine set-ups, machining, and inspections. Estimated annual overhead cost for each activity is $154,980, $327,600, and $91,140, respectively. The cost driver for each activity and the estimated annual usage are: number of set-ups 2,460, machine hours 27,300, and number of inspections 1,860. Calculate the overhead rate for each activity. Machine set-ups per set-up $ Machining per machine hour $ Inspections per inspection $