Using the following information, determine the overhead rates and the actual cost assigned for each of the activity cost pools in a possible ABC system for Waterways. (Round answers to 2 decimal places, e.g. 12.25.)

WATERWAYS CORPORATION
Activity Cost Pools		Cost Drivers		Estimated Overhead		Expected Use of Cost Drivers per Activity		Actual Use of Drivers
Irrigation installation		Labor cost		$2,076,240		12,660		12,639
Machining (all machine use)		Machine hours		1,743,600		34,872,000		34,873,000
Customer orders		Number of orders		30,360		2,530		2,495
Shipping		none (direct)		N/A		N/A		traced directly
Design		Cost per design		904		8		7
Selling		Number of sales calls		336,600		19,800		20,010

WATERWAYS CORPORATION
Activity Cost Pools		Activity- Based Overhead Rates		Actual Cost Assigned
Irrigation installation		$		$
Machining (all machine use)
Customer orders
Design
Selling