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 ts complexity. He therefore develops the following three activity cost pools and related cost drivers to better understand these costs. Expected Use of Cost Drivers Estimated Overhead Costs Activity Cost Pools Setting up machines Assembling Inspection $214,000 270,000 292,000 1,000 setups 82,500 labor hours 1,200 inspections Compute the activity-based overhead rates for these three cost pools. (Round answers to 2 decimal places, e.g. 12.25.) Overhead Rates Setting up machines Assembling Inspection