Hickory Company manufactures two products13,000 units of Product Y and 5,000 units of Product Z. The company uses a plantwide overhead rate based on direct labor-hours. It is considering implementing an activity-based costing (ABC) system that allocates all of its manufacturing overhead to four cost pools. The following additional information is available for the company as a whole and for Products Y and Z:

Activity Cost Pool	Activity Measure	Estimated Overhead Cost		Expected Activity
Machining	Machine-hours	$	231,600	12,000	MHs
Machine setups	Number of setups	$	55,900	130	setups
Production design	Number of products	$	77,000	2	products
General factory	Direct labor-hours	$	364,500	14,400	DLHs

Activity Measure	Product Y	Product Z
Machine-hours	6,300	5,700
Number of setups	40	90
Number of products	1	1
Direct labor-hours	9,000	5,400

Required:

What is the activity rate for the Product Design activity cost pool?

Required:

What is the activity rate for the General Factory activity cost pool? (Round your answer to 2 decimal places.)

Which of the four activities is a batch-level activity?

	General factory activity
	Product design activity
	Machine setups activity
	Machining activity