Jones Manufacturing Company makes two products. The company's budget includes $500,000 of overhead. In the past, the company allocated overhead based on estimated total direct labor hours of 20,000. Jones recently implemented an activity-based costing system and had determined that overhead can be broken into three overhead pools: processed purchase orders, machine setups, and good shipped. The following is a summary of company information:

Estimated Cost Estimated Activities

Orders processed $75,000 5,000orders

Machine setups 12,000 500machine hours

Shipping 30,000 60,000shipments

$117,000

(B) Calculate the company's overhead rates using the activity-based costing pools

Orders $ per order processed

Setup $ per machine hour

Shipping $ per shipment