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 Cost Pool Labour related Purchase d Product testing Template etching General factory Activity Rate per DLH per order per test per template per MH