Exercise 3-2 Compute Activity Rates [LO3-2]

[The following information applies to the questions displayed below.]

Rustafson Corporation is a diversified manufacturer of consumer goods. The company's activity-based costing system has the following seven activity cost pools:

Activity Cost Pool

Estimated Overhead Cost

Expected Activity

Labor-related

$

22,000

4,000

direct labor-hours

Machine-related

$

12,500

10,000

machine-hours

Machine setups

$

25,600

800

setups

Production orders

$

14,100

300

orders

Product testing

$

38,000

1,000

tests

Packaging

$

61,200

3,400

packages

General factory

$

57,600

4,000

direct labor-hours

Exercise 3-2 Part 1

Required:
1.	Compute the activity rate for each activity cost pool. (Round your answers to 2 decimal places.)