[The following information applies to the questions displayed below.] 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 Labor-related Estimated Overhead Cost $ 31,200 Expected Activity 5,000 direct labor-hours 5,000 machine-hours 1,200 setups 500 orders Machine-related $ 1,250 Machine setups $ 36,000 Production orders $ 18,000 Product testing $ 22,000 1,100 tests Packaging $ 42,900 3,900 packages General factory $ 56,000 5,000 direct labor-hours Required: 1. Compute the activity rate for each activity cost pool. (Round your answers to 2 decimal places.) Activity Cost Pool Labor-related Machine-related Machine setups Production orders Product testing Packaging General factory Activity Rate per DLH per MH per setup per order per test per package per DLH Larner Corporation is a diversified manufacturer of industrial goods. The company's activity-based costing system contains the following six activity cost pools and activity rates: Activity Cost Pool Labor-related Machine-related Machine setups Production orders. Shipments General factory Activity Rates $ 10.00 per direct labor-hour $ 10.00 per machine-hour $ 60.00 per setup $ 100.00 per order $ 180.00 per shipment $ 10.00 per direct labor-hour Cost and activity data have been supplied for the following products: Direct materials cost per unit Direct labor cost per unit Number of units produced per year Total Expected Activity J78 B52 Direct labor-hours 1,500 50 Machine-hours 2,000 30 Machine setups 2 Production orders 4 2 Shipments 5 2 J78 $ 3.00 B52 $ 46.00 $ 5.00 $ 5.00 2,000 200 Required: Compute the unit product cost of each product listed above. (Do not round intermediate calculations. Round your answers to 2 decimal places.) J78 B52 Unit product cost Clonex Labs, Incorporated, uses the weighted-average method in its process costing system. The following data are available for one department for October: Percent Completed Units Materials Conversion Work in process, October 1 48,000 95% 60% Work in process, October 31 26,000 67% 48% The department started 384,000 units into production during the month and transferred 406,000 completed units to the next department. Required: Compute the equivalent units of production for October. Equivalent units of production Materials Conversion