Required information

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Hickory Company manufactures two products$-15,000$ units of Product $Y$ and $7,000$ units of Product $Z.$ The company uses a plantwide overhead rate based on direct labor$-$hours. It is considering implementing an activity$-$based costing $($ABC$)$ system that allocates all $$571,200$ of its manufacturing overhead to four cost pools. The following additional information is available for the company as a whole and for Products $Y$ and $Z$ :

$\backslash$table$[[$Activity Cost Pool,Activity Measure,Estimated Overhead,$],[$Machining$,$Machine$-$hours,$$210,100,$Expected Activity$],[$Machine setups,Number of setups,$$45,100,11,000$ MHs$],[$Product design,Number of products,$$75,000,110$ setups$],[$General factory,Direct labor$-$hours,$$241,000,13,200$ DLHs$]]$

$\backslash$table$[[$Activity Measure,Product Y$,$Product Z$],[$Machine$-$hours,$6,100,4,900],[$Number of setups,$50,60],[$Number of products,$1,1],[$Direct labor$-$hours,$7,100,6,100]]$

What is the activity rate for the Machine Setups activity cost pool?

Activity rate

per setup