Gordon Creatives manufactures three models of garden gates: basic, standard and deluxe. Information for the products are as follows:

	Basic	Standard	Deluxe
Direct material	$30.00	$50.00	$ 90.00
Direct labor	20.00	40.00	100.00
Machine hours	0.5	1.0	2.0
Sales price	$125	$300	$500
Production volume	64,000	12,000	3,000

After some recent instances where results were not what he expected, Controller Carrie Barr wonders whether the company's product costs are accurate. She wants to explore whether activity-based accounting will improve product costing information.

Currently the company expects to incur $3,000,000 in manufacturing overhead, which the company will apply to products using machine hours. The company expects to work 60,000 machine hours this year.

As a starting point, Carrie examined company operations and discovered four activities account for the majority of operations: assembly, fabrication, quality control, setups and organization sustaining. The table below shows how manufacturing overhead costs are distributed across those activities.

Assembly	Fabrication	Quality Control	Setups	Organization Sustaining
$645,000	$570,000	$525,000	$775,000	$485,000

Carrie determined the activity drivers for the four activities and how those activities were consumed by the three products, as shown below.

	Assembly	Fabrication	Quality Control	Setups
Activity driver	Direct labor hours	Machine hours	Number of inspections	Number of setups
Driver usage by product
Basic	5,000	32,000	500	8,500
Standard	1,000	12,000	800	3,000
Deluxe	14,000	6,000	1,200	4,000
Total	20,000	50,000	2,500	15,500

Calculate the activity rate for each of the four activity cost pools. ROUND YOUR ANSWERS TO 2 DECIMAL PLACES. DO NOT INCLUDE A $ IN YOUR ANSWERS.

Assembly: $ per

Fabrication: $ per

Quality Control: $ per

Setups: $ per