Mordica Company identifies three activities in its manufacturing process: machine set-ups, machining, and inspections. Estimated annual overhead cost for each activity is $127,200, $273,900, and $74,100, respectively. The cost driver for each activity and the estimated annual usage are: number of set-ups 2,400, machine hours 24,900, and number of inspections 1,900. Calculate the overhead rate for each activity.

Machine set-ups $ per set-up

Machining $ per machine hour

Inspections $ per inspection