Morgana Company identifies three activities in its manufacturing process: machine setups, machining, and inspections. Estimated annual overhead cost for each activity is $163,300, $428,400, and $89,300, respectively. The cost driver for each activity and the estimated annual usage are number of setups 2,300, machine hours 25,200, and number of inspections 1,900, respectively.

compute the overhead rate for each activity.

hint: predetermined overhead rate = estimated overhead cost / estimated activity base

machine setups	$ per setup
machining	$ per machine hour
inspections	$ per inspection