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	$ 25,200	2,000	direct labor-hours
Machine-related	$ 5,000	5,000	machine-hours
Machine setups	$ 18,000	500	setups
Production orders	$ 29,400	700	orders
Product testing	$ 23,000	1,000	tests
Packaging	$ 84,000	3,500	packages
General factory	$ 60,000	2,000	direct labor-hours

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