Bramble Industries manufactures several products including a basic case for a popular smartphone. The company is considering adopting an activity-based costing approach for setting its budget. The companys production activities, budgeted activity costs, and cost drivers for the coming year are as follows. Activity Activity Overhead $ Cost Driver Cost Driver Quantity Machine setup $ 232,050 # of setups 2,550 Inspection 206,550 # of quality tests 510 Materials receiving 393,600 # of purchase orders 4,100 The budgeted data for smartphone case production are as follows. Direct materials $3.00 per unit Direct labor $0.44 per unit Number of setups 255 Number of quality tests 455 Number of purchase orders 45 Production 264,750 units (a) Calculate the activity rate for each cost pool. Machine setup $enter a dollar amount per setup / setup Inspection $enter a dollar amount per test / test Materials receiving $enter a dollar amount per purchase order / PO