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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 $ 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 Exercise 3-2 Part 1 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

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