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

$\backslash$table$[[$Activity Cost Pool,Estimated Overhead,Estimated Cost Driver$],[$Designing$,$$$2,914,600,76,700$ designer hours$],[$Machining$,635,600,22,700$ machine hours$],[$Packing$,752,100,32,700$ labor hours$]]$

Designing $ per designer hour

Machining $ per machine hour Packing $ per labor hour