Exercise 4-2 Compute Activity Rates [LO4-2] [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 Labor-related Machine-related Estimated Overhead Cost $ 24,400 $ 5,000 $ 13,200 $24,500 Expected Activity 4,000 direct labor-hours 5,000 machine-hours. 400 setups 500 orders Machine setups Production orders Product testing $ 34,100 $ 46,800 $ 49,600 4,000 direct labor-hours Packaging General factory 1,100 tests 3,900 packages