Sheffield Company's traditional costing system has accommodated only one pool for MOH to date, allocated based on DL hours. After conversing with the production managers, however, the company's owners have gained insights on the key activities that generate cost in the plant. The three key activities, and the cost drivers identified for each, are as follows, along with their budgeted costs and usages for the year. (a) Your answer is correct. Calculate the MOH rate under the current traditional costing system with one MOH pool and one cost driver. (Round answer to 2 decimal places, e.g. 15.25.) MOH rate \$ /DL hour eTextbook and Media Assistance Used Calculate the activity-based rates using the three key activities, costs, and cost drivers. (Round answers to 2 decimal places, e.g. 15.25.)