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Rustafson Corporation is a diversified manufacturer of consumer goods. The company's activity-based costing system has the following seven activity cost pools:

Activity Cost Pool	Estimated Overhead Cost			Expected Activity
Labor-related	$	22,000		1,000	direct labor-hours
Machine-related	$	10,000		8,000	machine-hours
Machine setups	$	36,000		800	setups
Production orders	$	29,400		600	orders
Product testing	$	27,900		900	tests
Packaging	$	68,400		3,600	packages
General factory	$	56,800		1,000	direct labor-hours

Required:

1. Compute the activity rate for each activity cost pool. (Round your answers to 2 decimal places.)

Activity Cost Pool	Activity Rate
Labor-related		per DLH
Machine-related		per MH
Machine setups		per setup
Production orders		per order
Product testing		per test
Packaging		per package
General factory		per DLH

Med Max buys surgical supplies from a variety of manufacturers and then resells and delivers these supplies to dozens of hospitals. In the face of declining profits, Med Max decided to implement an activity-based costing system to improve its understanding of the costs incurred to serve each hospital. The company broke its selling and administrative expenses into four activities as shown below:

Activity Cost Pool	Activity Measure	Total Cost		Total Activity
Customer deliveries	Number of deliveries	$	481,600	5,600	deliveries
Manual order processing	Number of manual orders		372,600	4,600	orders
Electronic order processing	Number of electronic orders		217,460	13,100	orders
Line item picking	Number of line items picked		552,000	460,000	line items
Total selling and administrative expenses		$	1,623,660

Med Max gathered the data below for two of the many hospitals that it servesCity General and County General:

	Activity
Activity Measure	City General	County General
Number of deliveries	10	20
Number of manual orders	0	40
Number of electronic orders	10	0
Number of line items picked	110	270

Required:

1. Compute the activity rate for each activity cost pool.

2. Compute the total activity costs that would be assigned to City General and County General.

Activity Cost Pool	Activity Rate
Customer deliveries		per delivery
Manual order processing		per manual order
Electronic order processing		per electronic order
Line item picking		per line item picked

	ABC Cost
Activity Cost Pool	City General	County General
Customer deliveries
Manual order processing
Electronic order processing
Line item picking
Total activity costs