Sheffield Industries uses activity-based costing to assist management in setting prices for the company's three major product lines. The following information is available: Activity Cost Pool Estimated Overhead Estimated Use of Cost Driver per Activity Cutting $961,590 26,600 labor hours Stitching 8,107,536 321,600 machine hours Inspections 2,853,856 161,600 labor hours Packing 830,496 65,600 finished goods units Compute the activity-based overhead rates. (Round answers to 2 decimal places, e.g. 12.25.) Activity-based overhead rates Cutting Stitching $ Inspections Packing per labor hour per machine hour $ per labor hour per finished unit