Margaret's Payroll Services provides weekly payroll processing for a number of small businesses. Margaret Taylor, the company's owner, has been using an activity-based costing system for several years. She used the following information in preparing this year's budget. Activity Cost Pool Total Cost Cost driver Setting up new employees Processing weekly payroll Weekly reporting Annual tax reporting $86,940 793,000 359,050 254,380 Number of new employees Number of paychecks printed Number of clients Number of W-2s printed Expected Driver Volume 690 3,050,000 215 79,000 Calculate the cost rates for each activity cost pool. (Round Processing weekly payroll and Annual tax reporting answers to 2 decimal places, e.g. 52.75.) Cost Pool Activity Rate Setting up new employees $ per new employee Processing weekly payroll per check Weekly reporting per client Annual tax reporting per W-2