Lakeside Inc. manufactures four lines of remote control boats and uses activity-based costing to calculate product cost.

Activity Cost Pools	Estimated Total Cost		Estimated Cost Driver
Machining	$	659,400	21,000	machine hours
Setup		103,785	510	batches
Quality control		161,280	960	inspections

M4-10 (Algo) Calculating Activity Rates for ABC System [LO 4-4]

Compute the activity rates for each of the following activity cost pools: (Round your answers to 2 decimal places.)

Machining _______ per Machine Hour

Setup Costs ______ per Batch

Quality Control ________ per Inspection