Halford, Inc. manufactures two products: X and Y. During April, 50 X and 300 Y were produced, and overhead costs of $108,500 were estimated. An analysis of estimated overhead costs reveals the following activities. Activities Cost Drivers Total no. activities Total OH Cost OH 1. Materials handling Number of requisitions 9,00 $45,000 2. Machine setups Number of setups 150 27,000 3. Quality inspections Number of inspections 500 36,500 Calculate the MOH rate for each activity