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. Estimated Use of Estimated Overhead Activity Cost Pools Cost Drivers Costs 1,000 setups $216,000 Setting up machines Assembling 72,000 labor hours 360,000 1,200 inspections Inspection 259,200 Compute the activity-based overhead rates for these three cost pools. Overhead Rates $ Setting up machines Assembling $ $ Inspection