Sheffield Company identifies three activities in its manufacturing process: machine setups, machining, and inspections. Estimated

annual overhead cost for each activity is $$167,900,$$$416,500,$ and $$66,000,$ respectively. The cost driver for each activity and the

estimated annual usage are number of setups $2,300,$ machine hours $24,500,$ and number of inspections $1,200.$

Compute the overhead rate for each activity.

Machine setups $ per setup

Machining $ per machine hour

Inspections $ perinspection