Compute activity$-$based cost rates from the following Estimated data for Sarasota Golf Co$.$:

$\backslash$table$[[$Activity Cost,Pool,Estimated Overhead,Estimated Cost Driver$],[$Designing$,,$$$2,907,000,76,500$ designer hours$],[$Machining$,,630,000,22,500$ machine hours$],[$Packing$,,747,500,32,500$ labor hours$],[$Designing$,$$$,,$per designer hour$],[$Machining$,$$$,,$per machine hour$],[$Packing$,$$$,,$per labor hour$]]$