Waterway Machining makes three products. The company's annual budget includes $1,059,900 of overhead. In the past, the company allocated overhead based on expected capacity of 42,396 direct labor hours. The company recently implemented an activity-based costing system and has determined that overhead costs can be broken into four overhead pools: order processing, setups, milling, and shipping. The following is a summary of company information: Expected Cost Expected Activities Order processing 263,200 14,000 orders Setups 181,700/ 4,600 setups Milling 360,000 20,000 machine hours Shipping 255,000 25,000 shipments $ 1,059,900 (a) Calculate the company's traditional overhead rate based on direct labor hours. $ Overhead rate /DLH (b) Calculate the company's overhead rates for each of the activity-based costing pools. (Round answers to 2 decimal places, eg. 15.25.) Order processing $ Setups Milling Shipping per order $ per setup per machine hour per shipment