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labor time per unit and only a small amount of machining Manufacturing over and costs are currently assigned to products on the basis of direct labor hours Despite the growing popularity of the company's new LEC 90. profits have been declining steadily Management is beginning to believe that there may be a problem with the company's costing system. Direct material and direct Inbor costs per unit are as follows: Direct waterials $ 30.00 $50.00 Direct labor (0260 hours and 0.10 hours $10.00 per hour Management estimates that the company will incur $960,000 in manufacturing overhead costs during the current year and 50,000 units of the LEC 40 and 25,000 units of the LEC 90 will be produced and sold. Problem 4-16 (Algo) Part 2 2. Management is considering using activity-based costing to assign manufacturing overhead cost to products. The activity-based costing system would have the following four activity cost pools: Erinted Activity Cost Pool Activity Measure Overhead Cost Maintaining parts inventory Number of part types $180,000 Processing purchase orders Number of purchase orders 100.000 Quality control Number of tests run 45,000 Machine related Machine-hours 635,000 $ 960,000 Expected Activity Activity Measure LEC 40 LEC 90 Total Number of part types 450 750 1,200 Number of purchase orders 1,200 800 2,000 Number of tests run 800 1,450 2,250 Machine-hours 12,00 8,000 20.000 Determine the activity rate for each of the four activity cost pools. (Round your answers to 2 decimal places.) Activity Cost Pool Maintaining inventory Processing purchase orders Activity Rate per part type por order