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Rusties Company recently implemented an activity-based costing system. At the beginning of the year, management made the following estimates of cost and activity in the companys five activity cost pools:

Activity Cost Pool	Activity Measure	Expected Overhead Cost		Expected Activity
Labor-related	Direct labor-hours	$	30,115	1,585	DLHs
Purchase orders	Number of orders	$	2,320	580	orders
Product testing	Number of tests	$	6,930	330	tests
Template etching	Number of templates	$	870	30	templates
General factory	Machine-hours	$	65,100	9,300	MHs

Required:

1. Compute the activity rate for each of the activity cost pools.

Activity Cost Pool	Activity Rate
Labor-related		per DLH
Purchase orders		per order
Product testing		per test
Template etching		per template
General factory		per MH