Morgana Company identifies three activities in its manufacturing process: machine setups, machining and inspections. Estimated annual overhead cost for each activity is $153,300, $302,400, and $98,800, respectively. The cost driver for each activity and the estimated annual usage are number of setups 2.100 machine hours 25,200, and number of inspections 1.900. Compute the overhead rate for each activity Machine setups $ Machining $ per setup per machine hour per inspection Inspections $