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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	$	16,800		2,000	direct labor-hours
Machine-related	$	16,000		8,000	machine-hours
Machine setups	$	30,400		800	setups
Production orders	$	6,600		200	orders
Product testing	$	12,000		500	tests
Packaging	$	51,000		3,400	packages
General factory	$	55,600		2,000	direct labor-hours

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.) Predetermined overhead rate per DLH Required: 1. Compute the activity rate for each activity cost pool. (Round your answers to 2 decimal places.) Activity Rate Activity Cost Pool Labor-related per DLH Machine-related per MH per setup per order Machine setups Production orders Product testing Packaging General factory per test per package per DLH