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Megan Industries manufactures several products including a basic case for a popular smart phone. The company is considering adopting an activity-based costing approach for setting its budget. The company's production activities, budgeted activity costs, and cost drivers for the coming year are as follows. Activity Activity overhead $ Cost driver Cost driver quantity Machine setup $210,800 # of setups 850 Inspection 182,280 * of quality tests 490 Materials receiving 216,960 # of purchase orders 1,920 The budgeted data for smart phone case production are as follows. Direct materials $2.80 per unit Direct labor 96 Number of setups 425 Number of quality tests 59 Production 21,530 units Calculate the activity rate for each cost pool. Machine setup dollar____________per setup Inspection dollar____________per test Materials receiving dollar_____________per PO