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	$	17,600		5,000	direct labor-hours
Machine-related	$	14,000		8,000	machine-hours
Machine setups	$	31,500		700	setups
Production orders	$	32,900		700	orders
Product testing	$	24,000		600	tests
Packaging	$	90,000		3,600	packages
General factory	$	50,000		5,000	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