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WOODY AG manufactures tables from high quality wood for private customers. The following cost types were determined for the past financial year: Direct material costs (12,000 kg wood): CHF 318000 Direct labor costs (2,000 hours): CHF 170000 Material overhead costs: CHF 22000 Production overhead costs: CHF 207000 Administrative overhead costs: CHF 57000 Sales overhead costs: CHF 151000 Task: Calculate the overhead rates for the allocation of the four types of overhead costs as follows: Material overhead costs in relation to direct material costs (in CHF/kg), production overhead costs in relation to direct labor costs (in %), administrative and sales overhead costs in relation to manufacturing costs (in %). Round to two decimal places. (0.5 points each) Material overhead rate in CHF/kg: 1.8 Production overhead cost rate in %: 121.8 Administrative overhead rate in %: 7.9 Sales overhead rate in %: 2