Morgana Company identifies three activities in its manufacturing process: machine setups, machining, and inspections. Estimated annual overhead cost for each activity is $147,000,$409,600, and $99,000, respectively. The cost driver for each activity and the estimated annual usage are number of setups 2,100 , machine hours 25,600 , and number of inspections 1,800 . Compute the overhead rate for each activity. MachinesetupsMachiningInspections$$$persetuppermachinehourperinspection