crane 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		$ 105,000			# of setups			1,500
Inspection		90,000			# of quality tests			300
Materials receiving		150,000			# of purchase orders			2,000

The budgeted data for smartphone case production are as follows.

Direct materials		$1.90 per unit
Direct labor		$0.65 per unit
Number of setups		150
Number of quality tests		350
Number of purchase orders		30
Production		235,500 units

Calculate the activity rate for each cost pool.

Machine setup		$. / setup
Inspection		$. / test
Materials receiving.		$ / PO