William Inc. is considering the adoption of an activity$-$based costing system. They have gathered the following data with regards to budgeted activities, costs, and cost drivers:ActivityBudgetedOverheadActivityDriverBudgetedCapacityPerSetups$$189,000$Number of setups$225$SetupsMaterial Purchasing$$27,000$Number of orders$1,350$OrdersMachining$$252,000$Machine hours$15,750$Machine hoursPackaging$$45,000$Packing orders$1,875$Packing ordersWhat is the activity rate that would be used for Setups?HINT: remember to apply the entry rule