The following cost information is available for David, Ltd.:

Activity	Allocation Base	Volume of Activity	Overhead Cost
Purchasing	Purchase orders	25,000	$150,000
Receiving	Shipments received	17,000	68,000
Machine setups	Setups	3,000	190,000
Quality control	Inspections	20,000	100,000

Direct materials are $15 per unit for luxury handbags and $10 per unit for deluxe handbags. There were 12,000 direct labor hours. Each of which was charged to inventory at $18 per hour.

Required: Calculate the overhead rate using activity-based costing for the Purchasing Activity.

Required: Calculate the overhead rate using activity-based costing for the Receiving Activity.

Required: Calculate the overhead rate using activity-based costing for the Machine setups Activity.

Required: Calculate the overhead rate using activity-based costing for the Quality control Activity.