Weisman, Inc. uses activity-based costing as the basis for information to set prices for its six lines of seasonal coats. Estimated Activity Cost Pools Overhead Estimated Use of Cost Drivers per Activity Designing $443,275 14,900 designer hours Sizing and cutting 4,097,450 161,000 machine hours Stitching and trimming 1,409,950 81,500 labor hours Wrapping and packing 326,350 30,500 finished units Compute the activity-based overhead rates using the following budgeted data for each of the activity cost pools. (Round answers to 2 decimal places, eg. 12.25.) Activity-based overhead rates Designing per designer hour Sizing and cutting $ per machine hour Stitching and trimming $ per labor hour Wrapping and packing $ per finished unit Spud, Inc. a manufacturer of gourmet potato chips, employs activity-based costing. The budgeted data for each of the activity cost pools is provided below for the year 2020. Estimated Estimated Use of Activity Cost Pools Overhead Cost Drivers per Activity Ordering and receiving $73,800 12,000 orders Food processing 420,750 55,000 machine hours Packaging 1,365,000 420,000 labor hours For 2020, the company had 10,000 orders and used 48,000 machine hours, and labor hours totaled 490,000. (a) Calculate the overhead rates for each activity. (Round answers to 2 decimal places, eg. 12.25.) Overhead Rates Ordering and receiving $ per order Food processing $ per machine hour Packaging $ per labor hour