2. Management is considering using activity-based costing to assign manufacturing overhead cost to products. The activity-based costing system would have the following four activity cost pools: Activity Cost Pool Maintaining parts inventory Processing purchase orders Quality control Machine-related Activity Measure Number of part types Number of purchase orders Number of tests run Machine-hours Estimated Overhead Cost $ 140,000 80,000 20,000 488,000 $ 728,000 Activity Measure Number of part types Number of purchase orders Number of tests run Machine-hours Expected Activity LEC 40 LEC 90 Total 400 1,000 1,400 1,200 800 2,000 500 1,500 2,000 3,000 5,000 8,000 Determine the activity rate for each of the four activity cost pools. (Round your answers to 2 decimal places.) Activity Rate per part type Activity Cost Pool Maintaining inventory Processing purchase orders Quality control Machine-related per order per test per MH