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: (The total estimated overhead cost may not agree with the sum of allocated overhead costs to each product.)

Activity Cost Pool	Activity Measure	Estimated Overhead Cost		Expected Activity
Machining	Machine-hours	$	242,400	12,000	MHs
Machine setups	Number of setups	$	114,400	220	setups
Production design	Number of products	$	86,000	2	products
General factory	Direct labor-hours	$	302,400	12,000	DLHs

Activity Measure	Product Y	Product Z
Machining	7,200	4,800
Number of setups	40	180
Number of products	1	1
Direct labor-hours	8,200	3,800

Required:

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

Product design activity cost pool

$ per product