The controller is not satisfied with the traditional method of allocating overhead because he believes that most of the overhead costs relate to the family tent product line because of its complexity. He therefore developed the following three activity cost pools and related cost drivers to better understand the costs.

Activity Cost Pools	Expected Use of Cost Drivers	Estimated Overhead Costs (SAR)
Setting up machines	1,000 setups	220,000
Assembling	90,000 labor hours	990,000
Inspection	1,200 inspections	240,000

Calculate the activity-based overhead rates for these three cost pools.