! Required information (The following information applies to the questions displayed below.] Rusties Company recently implemented an activity-based costing system. At the beginning of the year, management made the following estimates of cost and activity in the company's five activity cost pools: Activity Cost Pool Labor-related Purchase orders Product testing Template etching General factory Activity Measure Direct labor-hours Number of orders Number of tests Number of templates Machine-hours Expected Overhead Cost $ 23, 680 $ 860 $ 6, 205 $ 1,400 $ 39,750 Expected Activity 1,480 DLHS 430 orders 365 tests 50 templates 7,950 MHs Required: 1. Compute the activity rate for each of the activity cost pools. Activity Rate Activity Cost Pool Labor-related per DLH Purchase orders per order per test Product testing Template etching General factory per template per MH