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.

WATERWAYS CORPORATION
Activity Cost Pools		Cost Drivers		Estimated Overhead		Expected Use of Cost Drivers per Activity		Actual Use of Drivers
Irrigation installation		Labor cost		$1,998,432		12,960		12,941
Machining (all machine use)		Machine hours		1,670,400		33,408,000		33,409,000
Customer orders		Number of orders		30,636		2,553		2,520
Design		Cost per design		820		8		7
Selling		Number of sales calls		350,400		21,900		22,100