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[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

[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 Estimated Overhead Cost Expected Activity Labor-related $ 28,000 2,000 direct labor-hours Machine-related $ 5,000 10,000 machine-hours Machine setups $ 45,000 1,000 setups Production orders $ 30,000 600 orders Product testing $ 27,200 800 tests Packaging $ 64,600 3,800 packages General factory $ 51,200 2,000 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

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