Two of the activity cost pools for Pina Colada Company are (a) machining ($302,880) and (b) inspections ($54,000). Possible cost drivers are direct labor hours (2,670), machine hours (12,620), square footage (3,200), and number of inspections (200). Compute the overhead rate for each activity using the most relevant cost driver.

		Overhead Rate
Machining		$enter a dollar amount per machine hour	per machine hour
Inspections		$enter a dollar amount per inspection	per inspection