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, eg. 12.25.) WATERWAYS CORPORATION Expected Use of Cost Activity Cost Pools Estimated Drivers per Cost Drivers Overhead Activity Actual Use of Drivers Irrigation installation Labor cost $1,996,500 13,310 13,292 Machining (all machine use) Machine hours 1,598,300 31,966,000 31,967,000 Customer orders Number of orders 29,520 2,460 2,426 Shipping none (direct) N/A N/A traced directly Design Cost per design 736 8 7 Selling Number of sales calls 313,500 20,900 21,100 WATERWAYS CORPORATION Activity- Activity Cost Pools Based Overhead Rates Actual Cost Assigned Activity Cost Pools WATERWAYS CORPORATION Activity- Based Overhead Rates Irrigation installation Machining (all machine use) Customer orders Design Selling 150 14 Actual Cost Assigned 1993800