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 MeasureOverhead Cost Direct labour-hours Number of orders Number of tests Number of templates Machine-hours Expected Activity $ 25,000 DLHs 125,000 33,000 79,900 256,000 500,000 600 orders 850 tests 8,000 templates 50,000 MHs $ 993,900 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 Rate Activity Cost Pool Labour related Purchase d Product testing Template etching General factory10.00 per MH $5.00 per DLH 55.00 per order 94.00 per test 32.00 per template