Carter, Inc. produces two different products, Product A and Product B. Carter uses a traditional volume-based costing system in which direct labor hours are the allocation base. Carter is considering switching to an ABC system by splitting its manufacturing overhead cost across three activities: Design, Production, and Inspection. The cost of each activity and usage of the activity drivers are as follows: Design (Engineering Hours) Production (Direct Labor Hours) Inspection (Batches) Cost $409.200 $453,200 $ 291,200 Usage by Product A 260 106,000 360 Usage by Product B 360 306,000 160 Carter manufactures 10,600 units of Product A and 8,100 units of Product B per month. Required: a. Calculate the predetermined overhead rate under the traditional costing system. (Round your answer to 2 decimal places.) edetermined Overhead Rate b. Calculate the activity rate for Design. per hour c. Calculate the activity rate for Machining. (Round your answer to 2 decimal places.) per hour