Linda Industries manufactures several products including a basic case for a popular smart phone. The company is considering adopting an activity-based costing approach to set its budget. The company's production activities, budgeted activity costs, and cost drivers for the coming year are as follows. Activity Cost Driver Activity Overhead Cost $195,050 179,140 201,600 Cost Driver Quantity 830 Machine setup Inspection Materials receiving # of setups # of quality tests # of purchase orders 530 2,100 The budgeted data for smart phone case production are as follows. $2.60 per unit $0.59 per unit 120 Direct materials Direct labor Number of setups Number of quality tests Number of purchase orders Production 430 90 23,000 units Calculate the activity rate for each cost pool. (Round answers to O decimal places, e.g. 25,000.) Machine setup $ per setup Inspection $ per test Materials receiving $ per PO