Cullumber Company identifies three activities in its manufacturing process: machine set$-$ups, machining, and inspections. Estimated annual overhead cost for each activity is $$117,120,$$$265,000,$ and $$67,710,$ respectively. The cost driver for each activity and the estimated annual usage are number of set$-$ups $2,440,$ machine hours $26,500,$ and number of inspections $1,830.$ Calculate the overhead rate for each activity.

Machine set$-$ups $ per set$-$up

Machining

$ per machine hour

Inspections

$ per inspection