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 Expected Use of Cost Activity Cost Estimated Drivers per Actual Use of Pools Cost Drivers Overhead Activity Drivers Irrigation installation Labor cost $2,031,480 12,540 12,519 Machining (all machine use) Machine hours 1,816,800 36,336,000 36,337,000 Customer orders Number of orders 32,500 2,500 2,464 Shipping none (direct) N/A N/A traced directly Design Cost per design 768 8 7 Selling Number of sales calls 312,000 20,800 20,980 WATERWAYS CORPORATION Activity- Based Overhead Rates Activity Cost Pools Actual Cost Assigned Irrigation installation $ $ Machining (all machine use) Customer orders Design Selling