Jones Manufacturing Company makes two products. The company's budget includes $513.600 of overhead. In the past, the company allocated overhead based on estimated total direct labor hours of 21.400 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 Orders processed Machine setups Shipping Estimated Cost Estimated Activities $74.550 4,970 orders 12.960 540 machine hours 34 816 54,400 shipments $122326 Calculate the company's overhead rate based on total direct hours. The company's overhead rates per direct labor hour