[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 Machine-related Machine setups Production orders Product testing Packaging General factory Estimated Overhead Cost $ 26,800 $ 4,500 $ 41,800 $ 17,000 15,500 $51,000 Expected Activity 5,000 direct labor-hours 9,000 machine-hours 1,100 setups 500 orders 500 tests 3,400 packages $ $ 52,400 5,000 direct labor-hours Required: 1. Compute the activity rate for each activity cost pool. (Round your answers to 2 decimal places.) Answer is complete and correct. Activity Cost Pool Activity Rate Labor-related $ 5.36 per DLH Machine-related $ 0.50 per MH Machine setups S 38.00 per setup Production orders $ 34.00 per order Product testing $ 31.00 per test Packaging $ 15.00 per package General factory $ 10.48 per DLH ! Required information [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 Machine-related: Machine setups Production orders Product testing General factory: Packaging Estimated Overhead Cost $ 26,800 $ 4,500 $41,800 $ 17,000 Expected Activity 5,000 direct labor-hours 9,000 machine-hours 1,100 setups 500 orders 500 tests $ 15,500 $ 51,000 $ 52,400 5,000 direct labor-hours 3,400 packages 2. Compute the company's predetermined overhead rate, assuming that the company uses a single plantwide predetermined overhead rate based on direct labor-hours. (Round your answer to 2 decimal places.) Answer is complete and correct. Predetermined overhead rate. $ 41.80 per DLH Activity Cost Pool Labor-related Machine-related Machine setups Production orders Shipments General factory Activity Rates $ 10.00 per direct labor-hour $ 6.00 per machine-hour $ 80.00 per setup $ 200.00 per order $ 200.00 per shipment $ 6.00 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 J78 $ 2.50 Number of units produced per year $5.00 4,000 $ B52 $ 34.00 10.00 200 Total Expected Activity 378 852 Direct labor-hours 1,100 30 Machine-hours 2,300 40 Machine setups 6 2 Production orders 3 2 5 2 Shipments Required: Compute the unit product cost of each product listed above. (Do not round intermediate calculations. Round your answers to 2 decimal places.) Answer is complete but not entirely correct. Unit product cost J78 852 8.37 $ 8.40