Compute activity-based cost rates from the following Estimated data for Blue Spruce Golf Co.: \begin{tabular}{lrr} \hline Activity Cost Pool & Estimated Overhead & Estimated Cost Driver \\ \hline Designing & $3,173,400 & 77,400 designer hours \\ Machining & 514,800 & 23,400 machine hours \\ Packing & 868,400 & 33,400 labor hours \end{tabular} Designing $ per designer hour Machining \$ per machine hour Packing $ per labor hour