Sabby Industries has three activity cost pools and two products. It expects to produce 2,900 units of Product S209 and 1.200 of Product NZ16. Having identified its activity cost pools and the cost drivers for each pool, Sabby accumulated the following data relative to those activity cost pools and cost drivers. Estimated Activity Cost Pool Cost Driver Overhead Estimated Use of Cost Drivers SZ09 NZ16 Machine set-ups Set-ups $78,660 190 130 60 Assembling Machine hours 323,000 17,000 10,100 6,900 Inspection Inspections 6,400 100 60 40 (a) Calculate the overhead rates. Machine set-ups $ per set-up Assembling $ per machine hour Inspection $ per inspection