Munoz Corporation uses ABC to determine product costs for external financial reports. At the beginning of the year, management made the following cost and activity estimates in the company's five activity cost pools Activity Cost Pool Labour related Purchase orders Product testing Activity Measure Direct labour-hours Number of orders Number of tests Estimated Overhead Cost Expected Activity 144,200 36,540 25,750 DLHS 630 orders Template etching General factory Number of templates Machine-hours 95,500 265,690 537,950 $1,079,880 1,000 tests 8,150 templates 50, 750 MHs Required: 1. Compute the activity rate (ie., predetermined overhead rate) for each of the activity cost pools. (Round your answers to 2 decimal places.) Activity Cost Pool Labour related Purchase orders Product testing Template etching General factory Activity Rate per DLH per order per test per template per MH 2. During the year, actual overhead cost and activity were recorded as follows: Actual Overhead Activity Cost Pool Labour related Purchase orders Product testing Template etching General factory Total overhead cost Cost 136,990 40,190 Actual Activity 26,250 DLHS 620 orders 97,410 260,380 548,700 990 tests 8,000 templates 49,250 MH $1,083,670