Potterii sells its products to large box stores and recently added a retail line of products to sell directly to consumers. These estimates are to be used in determining the overhead allocation rate for ABC:

Cost Pool	Cost Driver	Estimated Overhead	Wholesale	Retail
Ordering	Number of orders	$120,000	180,000	60,000
Machine setups	Number of setups	85,000	200,000	140,000
Inspection	Number of inspections	75,000	60,000	15,000

Required:

Calculate the predetermined rate for each cost pool.