Rusties Company recently implemented an activity-based costing system. At the beginning of the year, management made the following estimates of cost and activity in the company's five activity cost pools: Activity Cost Pool Labor-related Purchase orders Product testing Activity Measure Direct labor-hours Number of orders Number of tests Expected Overhead Cost $ 19,250 Expected Activity 1,375 DLHs $ 1,820 $ 6,320 Template etching General factory Number of templates Machine-hours $ 960 $ 68,600 455 orders 395 tests 40 templates 9,800 MHs Required: 1. Compute the activity rate for each of the activity cost pools.