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 Estimated Activity Cost Pool Labour related Purchase orders Product testing Template etching General factory Activity Measure Direct labour-hours Number of orders Number of tests Number of templates Machine-hours Overhead Cost Expected Activity 25,500 DLHs $ 137,700 35,340 90,250 262,440 525,200 620 orders 950 tests 8,100 templates 50,500 MHs $1,050,930 Required: 1. Compute the activity rate (i.e., 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