College Supply Company (CSC) makes three types of drinking glasses: short, medium, and tall. It presently applies overhead using a predetermined rate based on direct labor-hours. A group of company employees recommended that CSC switch to activity-based costing and identified the following activities, cost drivers, estimated costs, and estimated cost driver units for Year5for each activity center. Estimated Cost Cost Driver Activity Setting up production Driver Units 120 runs 220 orders ,000 pounds Number of production runs Number of orders Pounds of materials Machine-hours Number of inspections Units shipped $ 33,600 52,800 18,000 45,000 56,000 essing orders Handing materials Using machines Providing quality management Packing and shipping 9,000 hours 40 inspections 21,000 units 5247,400 In addition, management estimated 2,000 direct labor-hours for year 5. Assume that the following cost driver volumes occurred in February year 5: Tall Number of units produced Direct materials costs Direct labor-hours Number of orders Number of production runs Pounds of material Machine-hours Number of inspections Units shioped 1,100 500 500 $3,000 $2,500 2,500 110 130 400 400 800 300 300 300 1,100 500 Direct labor costs were $18 per hour. ired: te a predetermined overhead rate for year 5 for each cost driver recommended by the employees. Also compute a predetermined rate using direct labor-hours as the allocation base. (Round your answers to 2 decimal places.) Allocation Setting up production Processing orders Handling materials Using machines per run per orde per lb. per hour per insp. per unit per hour Packing & shipping Direct labor hour rate