Marigold Machining makes three products. The company's annual budget includes $1,183,500 of overhead. In the past, the company allocated overhead based on expected capacity of 40,000 direct labor hours. The company recently implemented an activity-based costing system and has determined that overhead costs can be broken into four overhead pools: order processing, setups, milling, and shipping. The following is a summary of company information Expected Cost Expected Activities Order processing $ 282,200 17,000 orders Setups Milling 202,500 426,300 272,500 $ 1,183,500 5,000 setups 20.300 machine hours 25,000 shipments Shipping (a) Calculate the company's overhead rate based on direct labor hours. (Round answer to 2 decimal places, s. 15.25) /DLH rachead rate (b) Calculate the company's overhead rates using the activity-based costing pools. (Round answers to 2 decimal places, eg. 15.25.) Order processing per order per setup Setups per machine hour Milling per shipment Shipping