Sunland Machining makes three products. The company's annual budget includes $1,075,550 of overhead. In the past, the company allocated overhead based on expected capacity of 43,022 direct labor hours. The company recently implemented an activity-based costing system and has determined that overhead costs can be broken into four overhead pools: order processing, setups, milling, and shipping. The following is a summary of company information: (a) Calculate the company's traditional overhead rate based on direct labor hours. Overhead rate $ /DLH (b) Calculate the company's overhead rates for each of the activity-based costing pools. (Round answers to 2 decimal places, e.g. 15.25.)