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Rustafson Corporation is a diversified manufacturer of consumer goods. The company's activity-based costing system has the following seven activity cost pools: Activity Cost Pool Estimated

Rustafson Corporation is a diversified 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 $ 28,000 2,000 direct labor-hours
Machine-related $ 5,000 10,000 machine-hours
Machine setups $ 45,000 1,000 setups
Production orders $ 30,000 600 orders
Product testing $ 27,200 800 tests
Packaging $ 64,600 3,800 packages
General factory $ 51,200 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 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

2. Compute the company's predetermined overhead rate, assuming that the company uses a single plantwide predetermined overhead rate based on direct labor-hours. (Round your answer to 2 decimal places.)

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