Nestl uses activity-based costing to allocate overhead costs. The following data is available: Activity Cost Pool ($) Cost Driver Cost Driver Volume Machine Setup $200,000

Nestlé uses activity-based costing to allocate overhead costs. The following data is available:

Activity	Cost Pool ($)	Cost Driver	Cost Driver Volume
Machine Setup	$200,000	Number of setups	400
Quality Inspections	$250,000	Number of inspections	500
Packaging	$150,000	Number of units	1,500

Calculate the overhead rate for each activity.