Rustafson Corporation is a diversidied manufacturer of consumer goods, The company's activity-based costing system has the following seven activity cost pools:

Activity cost pool estimated overhead cost expected activity

labor-related $21,200 5,000 direct labor-hours

Machine-related $2,000 8,000 machine-hours

Machine setups $48,000 1,000 setups

Production orders $9,800 200 orders

Product testing $22,800 600 tests

Packaging $64,600 3,800 packages

General factory $56,000 5,000 direct labor-hours

Required:

1.Compute the activity rate for each activity cost pool.(Round your answer to 2 decimal places.)

Activity cost pool Activity rate

labor-related____________________ per DLH

machine-related__________________per MH

machine setups____________________per setup

production orders____________________per order

product testing______________________per test

packaging________________________per package

general factory______________________per DLH