Mepan Industries manufactures several products includire a basic case for a popular sinal phone. The company is considerire acopline an activity-based cos Ling approach for selline ils budgeL The company's production activities, butveled activity costs, and cusl drivers for Le coming year are as falles. Cost driver quantity Activity Machine selup Inspection Materials receiving Activity overhead $ Cost driver $212.760 Vor setups 171,000 or quality tests 180.250 af purchase anders 1.750 The budeeted data for smart phone case production are as follows $2D per unit 30.55 per unit Direct materials Direct labor Number of setups Number of quality Lesls Number of purchase orders Production 402 58 12,720 units la) Calculate the activity rate for each cost pool. Machine selupS Inspection Materials receiving per setup per test per PO