M4-8 Calculating Activity Rates for ABC System [LO 4-4) Lakeside Inc. manufactures four lines of remote control boats and uses activity-based costing to calculate product cost. Estimated Activity Cost Pools Total Cost Estimated Cost Driver Machining $ 329,000 12,500 machine hours Setup 64,000 330 batches Quality control 92,000 800 inspections Compute the activity rates for each of the following activity cost pools: (Round your answers to 2 decimal places.) Machining Setup Costs Quality Control per Machine Hour per Batch per Inspection