Mordica Company identifies three activities in its manufacturing process: machine set-ups, machining, and inspections. Estimated annual overhead cost for each activity is $172,080, $370,500, and $99,000, respectively. The cost driver for each activity and the estimated annual usage are: number of set-ups 2,390, machine hours 24,700, and number of inspections 1,650. Calculate the overhead rate for each activity. Machine set-ups $ per set-up Machining $ per machine hour Inspections $ $ per inspection