Ethan has estimated that HTT uses $70\%$ of the test$-$hours, $30\%$ of the setup$-$hours, and half the machine$-$hours. Required$1.$ Find the single rate for operating costs based on test$-$hours, and the hourly billing rate for HTT and ACT. $2.$ Find the three activity$-$based rates for operating costs. $3.$ What will the billing rate for HTT and ACT be based on the activity$-$based costing structure? State the rates in terms of test$-$hours. Referring to both requirements $1$ and $2,$ which rates make more sense for Accurate?$4.$ If Accurate$$s competition all charge $$18$ per hour for ACT, what can Accurate do to stay competitive