Hermann is not satisfied with the traditional method of allocating overhead because he believes that most of the overhead costs relate to the truck wheels product line because of its complexity. He therefore develops the following three activity cost pools and related cost drivers to better understand these costs. Activity Cost Pools Estimated Use of Cost Drivers Estimated Overhead Costs Setting up machines Assembling 1,000 setups 81,000 labor hours 1,200 inspections $243,000 324,000 291,600 Inspection Compute the activity-based overhead rates for these three cost pools. Overhead Rates Setting up machines $ Assembling Inspection eTextbook and Media