GreenTech Manufacturing is implementing Activity-Based Costing (ABC) to allocate overhead costs. The company identifies three major activities: Setup, Machining, and Quality Control. Each activity consumes resources differently. Setup activities are driven by the number of setups, machining activities by machine hours, and quality control activities by the number of inspections. GreenTech Manufacturing incurs the following costs and activity drivers:

• Setup Costs: $80,000
• Machining Costs: $200,000
• Quality Control Costs: $120,000
• Number of Setups: 20
• Machine Hours: 5,000
• Number of Inspections: 500

Calculate the overhead cost allocation rates for each activity using the ABC approach.