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ABC has three activities: Setting up Machines, Inspecting Products and Technological Production. ABC has three cost drivers that match the three activities: Machine Setups, Inspection Hours and Machine hours. Total estimated overhead cost for setting up machines 194,000 Total estimated overhead cost for inspecting products 162,000 Total estimated overhead cost for Technological Production 140,000 Machine Setup total activity 5,000 Inspection hours total activity 3,000 Machine hours total activity 4,000 What is the allocation rate for setting up machines? ROUND YOUR ANSWER TO NEAREST WHOLE NUMBER