Assume the same employees perform the purchasing and receiving activities, and these employees provide practical capacity of 6,000 hours a year for the $86,000 cost. The estimated times to perform each activity driver unit are as follows: Activity Driver Hours of employees' time required for each driver unit Number of purchase orders 8 hours per purchase order Number of deliveries 15 hours per delivery Required: a. Calculate the capacity cost rate per hour. NOTE: Round to the nearest cent (2 decimal places). b. Using TDABC, calculate the activity rate for the Purchasing activity. NOTE: Round to the nearest cent (2 decimal places). a. Capacity Cost Rate: $ type your answer... Purchasing Activity Rate: $ type your