Concord, Inc. decided to implement the activity-based costing approach and was quite successful in its use. However, the controller is wondering if instead of only two activity cost pools, they should expand to three activity cost pools based on the following: family model, direct labor costs $76,200, Machine hours is 2,000. Setup hours is 200 and packaging hours is 50. Deluxe Model for direct labor costs is $152,400, machine hours is 2,000, and setup hours is 800. Packaging hours is 75.The estimated overhead of $457,200 is allocated as follows: machining activity cost pool $243,840, machine set up $172,720 and packaging $40,640. Determine the overhead rates using the activity-based costing approach with three cost pools. Round answers to 2 decimal places