Clark Industries use ABC to allocate overhead costs. Clark manufactures 10,000 L3BASIC and 5,000 M4ADVANCED. The activities and the overhead costs of each activity are as follows:

Activity Costs

Machine Setup $200,000

Machine Repair $300,000

Factory Maintenance $100,000

Cleaning Workplace $50,000

Sampling Product Quality $150,000

Total Overhead Costs $800,000

Clark uses 3 pools to assign overhead:

SETUP (includes Machine Setup and Machine Repair) DRIVER: # OF SETUPS

FACTORY SERVICES (includes Factory Maintenance and Cleaning Workplace) DRIVER: SQUARE FEET

QUALITY CONTROL (Sampling Product Quality) DRIVER: # OF LOTS

Products SETUPS LOTS SQUARE FEET

L3BASIC 60 20 12,000

M4ADVANCED 40 30 18,000

What is the overhead rate of the POOL Quality Control? DONT WRITE THE NAME OF THE DRIVER, JUST THE RATE. DON'T USE COMMA SEPARATORS EX. IF YOUR ANSWER IS 2,000 PER DLH JUST WRITE 2000