Sheridan, Inc. uses activity-based costing as the basis for information to set prices for its six lines of seasonal coats.

Activity Cost Pools		Estimated Overhead		Estimated Use of Cost Drivers per Activity
Designing		$433,160		13,600	designer hours
Sizing and cutting		4,239,000		157,000	machine hours
Stitching and trimming		1,460,925		75,500	labor hours
Wrapping and packing		337,900		31,000	finished units

Compute the activity-based overhead rates using the following budgeted data for each of the activity cost pools. (Round answers to 2 decimal places, e.g. 12.25.)

		Activity-based overhead rates
Designing		$	per designer hour
Sizing and cutting		$	per machine hour
Stitching and trimming		$	per labor hour
Wrapping and packing		$	per finished unit