Carla Vista Company uses three activity pools to apply overhead to its products. Each activity has a cost driver used to assign the overhead costs to the product. The activities and related overhead costs are as follows: product design $36,000; machining $267,150; and material handling $89,991. The cost drivers and estimated use are as follows. Estimated Use of Activity Cost Pools Cost Drivers Activities per Activity Product design Number of product changes 10 Machining Machine hours 137,000 Material handling Number of set-ups 81 Calculate the predetermined overhead rate for each activity. (Round overhead rate for machining activity to 2 decimal places, e.g. 15.25.) Activity Product design Overhead Rate per product change Machining per machine hr. Material handling per set-up