Sunland Industries has three activity cost pools and two products. It expects to produce 2,700 units of Product SZ09 and 1,600 of Product NZ16. Having identified its activity cost pools and the cost drivers for each pool, Sunland accumulated the following data relative to those activity cost pools and cost drivers. Estimated Estimated Use Activity Cost Pool Cost Driver Overhead of Cost Drivers SZ09 NZ16 Machine set-ups Set-ups $78,120 210 140 70 Assembling Machine hours 326,800 17,200 11,000 6,200 Inspection Inspections 7,680 120 40 80 Calculate the overhead rates. Machine set-ups $ per set-up Assembling $ per machine hour Inspection LA per inspection