Required:
1.	Compute the activity rate for each activity cost pool. (Round your answers to 2 decimal places.)

Activity Cost Pool	Activity Rate
Labor-related		per DLH
Machine-related		per MH
Machine setups		per setup
Production orders		per order
Product testing		per test
Packaging		per package
General factory		per DLH

2.	Compute the company's predetermined overhead rate, assuming that the company uses a single plantwide predetermined overhead rate based on direct labor-hours. (Round your answer to 2 decimal places.)

Rustafson Corporation is a diversified manufacturer of consumer goods. The company's activity-based costing system has the following seven activity cost pools: Estimated Overhead Cost Activity Cost Pool Labor-related Machine-related Machine setups Production orders Product testing Packaging General factory Expected Activity $ 17,600 $ 14,000 31,500 $32,900 $24,000 $90,000 $50,000 5,000 direct labor-hours 8,000 machine-hours 700 setups 700 orders 600 tests 3,600 packages 5,000 direct labor-hours