Carla Vista Steel Company has budgeted manufacturing overhead costs of $1,940,000. It has allocated overhead on a plant-wide basis to its two products (soft steel and hard steel) using machine hours, which are estimated to be 100,000 for the current year. The company has decided to experiment with activity-based costing and has created ve activity cost pools and related activity cost drivers as follows: Material handling Number of moves $264,000 44,000 moves Purchase orders Number of orders $112,000 1,600 orders Product testing Number of tests $429,000 3,900 tests Machine set-up Number of set-ups $325,000 5,000 set-ups Machining Machine hours $810,000 100,000 machine hours Each unit of the products requires the following: Direct materials costs $300 $200 Direct labour costs $120 $60 Purchase orders 2 3 Machine set-up 5 10 Product testing 3 4 Machining 50 50 Material handling 4 6 Under ABC, prepare a schedule showing the calculation of the activity-based overhead rates (per cost driver). (Round answers to 2 decimal places, e3. 15.25.) Material handling $ per move Purchase orders 35 per order Product testing $ per test Machine set-up $ per set-up Machining $ per machine hr