Problem 2: Activity-Based Costing Rates Activity Cost Pool Budgeted Cost Budgeted Cost Driver Designing $2,550,000 75,000 designer hours Machining 525,000 21,000 machine hours Packing 620,000 31,000 labor hours Instructions: Compute activity-based costing rates from the following budgeted data for Upton Golf Co.: Problem 3: Total Product cost (ABCosting)