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Exercise $4-2($Algo$)$ Compute Activity Rates $[$LO$4-2]$

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Rustafson Corporation is a diversified manufacturer of consumer goods. The company's activity$-$based costing system has the following seven activity cost pools:

$\backslash$table$[[$Estimated$,,],[$Activity Cost Pool,Overhead Cost,Expected Activity$],[$Labor$-$related,$$17,600,5,000$ direct labor$-$hours$],[$Machine$-$related,$$14,000,8,000$ machine$-$hours$],[$Machine setups,$$31,500,700$ setups$],[$Production orders,$$32,900,700$ orders$],[$Product testing,$$24,000,600$ tests$],[$Packaging$,$$$90,000,3,600$ packages$],[$General factory,$$50,000,5,000$ direct labor$-$hours$]]$

Exercise $4-2$ Part $1($Algo$)$

Required:

Compute the activity rate for each activity cost pool.

Note: Round your answers to $2$ decimal places.

$\backslash$table$[[$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$,$$$10\mathrm{.}00,$per package$],[$General factory,,$]]$