Compute the ABC rates based on the following information: Activity Cost Pool

(a) Estimated Overhead Cost

(b) Expected Activity Labor related ............................

$ 54,000 6,000 DLHs Machine related.........................

12,500 2,000 MHs Machine setups .........................

14,200 1,000 setups Production orders ......................

1,800 100 orders Product testing..........................

4,800 100 tests Packaging .................................

17,000 500 packages General factory .........................

180,600 6,000 DLHs