Megan 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 company's production activities, budgeted activity costs, and cost drivers for the coming year are as follows Cost driver quantity Activity Machine setup Inspection Materials receiving Activity overheads $1788SO 180.360 193050 Cost driver of setups of quality tests of purchase orders 730 540 1950 The budgeted data for smart phone case production are as follows. $2.50 per unit $0.65 per unit Direct materials Direct labor Number of setups Number of quality tests Number of purchase orders Production 19.500 units Calculate the activity rate for each cost pool Machine setup per setup Inspection per test Materials receiving per PO