A manufacturer uses activity$-$based costing to assign overhead costs to products. Budgeted cost information for selected activities for next year follows. A manufacturer uses activity$-$based costing to assign overhead costs to products. Budgeted cost information for selected activities for

next year follows.

Compute activity rates for each of the cost pools. $($Round your answers to $2$ decimal places.$)$

Activity Expected Cost Cost Driver Expected Usage of Cost Driver

Purchasing $ $100,000$ Purchase orders $4,000$ purchase orders

Cleaning factory $29,500$ Square feet $4,500$ square feet

Providing utilities $55,550$ Square feet