! Required information [The following information applies to the questions displayed below.] Phillips Sporting Goods manufactures various sporting goods including tennis rackets and golf clubs. The company's activity-based costing system has the following seven activity cost pools: Activity Cost Pool Labor-related Machine-related Machine setups Production orders Product testing Packaging General factory Estimated Overhead Cost $ 16,800 $ 16,000 $ 30,400 $ 6,600 $ 12,000 $ 51,000 $ 55,600 Expected Activity 2,000 direct labor-hours 8,000 machine-hours 800 setups 200 orders 500 tests 3,400 packages 2,000 direct labor-hours Required: 1. Compute the activity rate for each activity cost pool. (Round your answers to 2 decimal places.) Activity Cost Pool Labor-related Activity Rate per DLH Machine-related per MH Machine setups per setup per order Production orders per test Product testing Packaging General factory per package per DLH