EMD Corporation manufactures Product S. It is considering implementing an activity based costing (ABC) system that allocates all of its indirect costs to four cost pool The following additional information is available for the company as a whole and for Product S. Total Activity 20,000 onders Activity Cost Pool Activity Measure Total Cost Order processing Number of orders $340,000 Machine setups Number of setups $180,000 Customer relation Number of $84,000 customers 600 setups 700 customers The company just completed orders from a specific customer - PG Inc., and has the following information gathered. Orders processed for the customer PG, Inc.: 20 orders for Product S, Machine has been set up 4 times to manufacture these Ss. Product S: direct cost information Direct labor cost per unit = $5 Direct materials cost per unit = $2 Sell Price = $17, a total of 800 Ss being sold to PG, Inc. 1. Compute the activity rates for each cost pool