Sabby Industries has three activity cost pools and two products. It expects to produce 3,500 units of Product SZ09 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.

Activity Cost Pool		Cost Driver		Estimated Overhead		Estimated Use of Cost Drivers		SZ09		NZ16
Machine set-ups		Set-ups		$70,680		190		140		50
Assembling		Machine hours		354,000		17,700		10,500		7,200
Inspection		Inspections		7,810		110		50		60

(a)

Calculate the overhead rates.

Machine set-ups		$ per set-up
Assembling		$ per machine hour
Inspection		$ per inspection