[The following information applies to the questions displayed below.]

Carbon Company provides the following information about resources:

	Unused Resources Capacity			Cost Driver Volume
Resources used
Materials	$	2,000		9,000	pounds
Energy		3,520		390	machine-hours
Setups		-0-		86	setups
Purchasing		7,700		80	purchase orders
Customer service		10,400		60	returns
Long-term labor		5,600		350	labor-hours
Administrative		5,400		440	labor-hours
Resources supplied
Materials	$	101,000
Energy		21,460
Setups		25,800
Purchasing		26,900
Customer service		19,400
Long-term labor		30,800
Administrative		29,600

Required:

a. Compute the cost driver rate for each resource.

	Cost Driver Rate
Materials	$11	per pound
Energy		per mh
Setups	$300	per setup
Purchasing		per order
Customer service		per return
Long-term labor		per hour
Administrative		per hour