Hermann is not satisfied with the traditional method of allocating overhead because he believes that most of the overhead costs relate to the truck wheel product line because of its complexity. He therefore develops the following three activity cost pools and related cost drivers to better understand these costs. | Activity Cost Pools | Expected Use of Cost Drivers | Estimated Overhead Costs | | Setting up machines | 1,000 | setups | $190,400 | | | Assembling | 86,760 | labor hours | 273,600 | | | Inspection | 1,200 | inspections | 226,000 | | Compute the activity-based overhead rates for these three cost pools. (Round your answers to 3 decimal places, e.g. 175.250.) Setting up machines | $ | Assembling | $ | Inspection | $ | | |