Crane Industries manufactures several products including a basic case for a popular smartphone. The company is considering adopting an activity-based costing approach for setting its budget. The company's production activities, budgeted activity costs, and cost drivers for the coming year are as follows. Activity Machine setup Inspection Materials receiving Activity Overhead $ $ 178,450 156,950 290,400 Cost Driver # of setups # of quality tests # of purchase orders Cost Driver Quantity 2,150 430 3,300 The budgeted data for smartphone case production are as follows. $2.60 per unit $0.52 per unit 215 Direct materials Direct labor Number of setups Number of quality tests Number of purchase orders Production 415 50 347,440 units Calculate the activity rate for each cost pool. $ Machine setup / setup $ / test Inspection $ Materials receiving / PO