Sheffield Industries has three activity cost pools and two products. It estimates production 2,000 units of Product BC113 and 1,000 of Product AD908. Having identified its activity cost pools and the cost drivers for each pool, Sheffield accumulated the following data relative to those activity cost pools and cost drivers.

Annual Overhead Data						Estimated Use of Cost Drivers per Product
Activity Cost Pools		Cost Drivers		Estimated Overhead		Estimated Use of Cost Drivers per Activity		Product BC113		Product AD908
Machine setup		Setups		$ 18,000		45		26		19
Machining		Machine hours		113,620		4,940		1,200		3,740
Packing		Orders		33,320		490		110		380

Prepare a schedule showing the computations of the activity-based overhead rates per cost driver.

Activity Cost Pools		Estimated Overhead		Estimated Use of Cost Drivers per Activity			Activity-Based Overhead Rates
Machine setup		$			setups		$	per setup
Machining					machine hours		$	per machine hr.
Packing					orders		$	per order
		$