Direct Labor-Hours per unit 0.50 0.60 Rims Posts Annual Production 18,000 units 77,000 units Additional information about the company follows: a. Rims require $12 in direct materials per unit, and Posts require $8. b. The direct labor wage rate is $15 per hour. C. Rims are more complex to manufacture than Posts and they require special equipment d. The ABC system has the following activity cost pools: Estimated Activity Posts Activity Cost Pool Machine setups Special processing General factory Activity Measure Number of setups Machine-hours Direct labor-hours Estimated Overhead Cost $ 34,650 $ 124,740 $ 648,000 Rims 120 2,000 8,000 80 0 28,000 Total 200 2,000 36,000 Required: 1. Compute the activity rate for each activity cost pool. (Round your answers to 2 decimal places.) Answer is complete but not entirely correct. Activity Cost Pool Machine setups Special processing Activity Rate $ per 173.25 setup $62.36 per MH