Concord Machining makes three products. The company's annual budget includes $1,102,600 of overhead. In the past, the company allocated overhead based on expected capacity of 44,104 direct labor hours. The company recently implemented an activity-based costing system and has determined that overhead costs can be broken into four overhead pools: order processing, setups, milling. and shipping. The following is a summary of company information: Order processing Setups Milling Shipping Expected Cost $ 293,400 192,000 367,200 250,000 $ 1,102,600 Expected Activities 18,000 orders 4,800 setups 20.400 machine hours 25,000 shipments (a) Calculate the company's traditional overhead rate based on direct labor hours. $ Overhead rate DLH (b) Calculate the company's overhead rates for each of the activity-based costing pools. (Round answers to 2 decimal places, eg. 15.25.) Order processing $ per order Setups per setup Milling per machine hour Shipping per shipment