Coronado Machining makes three products. The companys annual budget includes $1,222,500 of overhead. In the past, the company allocated overhead based on expected capacity of 40,750 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:

		Expected Cost				Expected Activities
Order processing			$	333,000		18,000	orders
Setups				200,900		4,900	setups
Milling				438,600		20,400	machine hours
Shipping				250,000		25,000	shipments
			$	1,222,500

(a)

Calculate the companys traditional overhead rate based on direct labor hours.

(b)

Calculate the companys overhead rates for each of the activity-based costing pools. (Round answers to 2 decimal places, e.g. 15.25.)

Order processing		$enter a dollar amount per order rounded to 2 decimal places	per order
Setups		$enter a dollar amount per setup rounded to 2 decimal places	per setup
Milling		$enter a dollar amount per machine hour rounded to 2 decimal places	per machine hour
Shipping		$enter a dollar amount per shipment rounded to 2 decimal places	per shipment