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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 5,000 direct labor-hours
Machine-related $ 2,500 5,000 machine-hours
Machine setups $ 34,300 700 setups
Production orders $ 13,800 300 orders
Product testing $ 12,000 600 tests
Packaging $ 57,000 3,800 packages
General factory $ 60,000 5,000 direct labor-hours

Compute the activity rate for each activity cost pool.

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

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