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: Part 1 of 2 Activity Cost Pool Labor-related Purchase orders Product testing Template etching General factory 3.33 points Expected Overhead Cost $ 24,585 $ 3,270 $ 3,640 $ 1,050 $107,100 Activity Measure Direct labor-hours Number of orders Number of tests Number of templates Machine-hours Expected Activity 2,235 DLHS 545 orders 280 tests 50 templates 11,900 MHS Required: 1. Compute the activity rate for each of the activity cost pools. Activity Cost Pool Labor-related Activity Rate per DLH per order Purchase orders Product testing per test per template Template etching General factory per MH