Brief Exercise 17-6

Weisman, Inc. uses activity-based costing as the basis for information to set prices for its six lines of seasonal coats.

Activity Cost Pools	Estimated Overhead	Expected Use of Cost Drivers per Activity
Designing	$438,900	12,000	designer hours
Sizing and cutting	4,050,000	162,000	machine hours
Stitching and trimming	1,455,000	82,900	labor hours
Wrapping and packing	308,400	30,600	finished units

Compute the activity-based overhead rates using the following budgeted data for each of the activity cost pools. (Round answers to 2 decimal places, e.g. $12.25.)

Activity-based overhead rates
Designing	$	per designer hour
Sizing and cutting	$	per machine hour
Stitching and trimming	$	per labor hour
Wrapping and packing	$	per finished unit