[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		$	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:

1a.

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

1b.	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