Delta Manufacturing produces two types of cameras: 35mm film cameras and digital cameras. The cameras are produced using one continuous process. Four cost categories have been identified: labor hours, setups, receiving, and packing. Resource drivers have been used to assign costs to each activity. The overhead activities their costs, and the other related data are as follows: Receiving Packing Orders Product Labor HoursSetups 35mm 5868 155 262 541 Digital 8481 675 18001 Costs $60,000 $40,000 $8,000$24,000 Calculate an activity rate for setups. Do not round your