Swifty Machining makes three products. The company's annual budget includes $986,700 of overhead. In the past, the company allocated overhead based on expected capacity of 40,000 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: Expected Cost Expected Activities Order processing $ 180,000 10,000 orders Setups 182,400 4,800 setups Milling 361,800 20,100 machine hours Shipping 262,500 25,000 shipments $ 986,700 (a) Calculate the company's overhead rate based on direct labor hours. (Round answer to 2 decimal places, e.g. 15.25.) Overhead rate /DLH (b) Calculate the company's overhead rates using the activity-based costing pools. (Round answers to 2 decimal places, e.g. 15.25.) Order processing ta per order ta per setup Setups ta Milling per machine hour ta per shipment Shipping