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

Estimated Expected

Activity Cost PoolOverhead CostActivity

Labor related$22,0001,000 direct labor hours

Machine related10,0008,000 Machine hours

Machine setups36,000800 setups

Production orders29,400600 orders

Product testing27,900900 tests

Packaging68,400 3,600 packages

General factory56,8001,000 direct labor hours

Required:

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

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.)

Predetermined overhead rate _____ per DLH.