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Exercise $4-2($Static$)$ 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$[[,\backslash$table$[[$Estimated$],[$Overhead Cost$]],$Expected Activity$],[$Activity Cost Pool,$$52,000,8,000$ direct labor$-$hours,,$],[$Labor$-$related,$$15,000,20,000$ machine$-$hours,,$],[$Machine$-$related,$$42,000,1,000$ setups,,$],[$Machine setups,$$18,000,500$ orders,,$],[$Production orders,$$48,000,2,000$ tests,,$],[$Product testing,$$75,000,5,000$ packages,,$],[$Packaging$,$$$108,800,8,000$ direct labor$-$hours,,$],[$General factory,,,,$]]$

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

Required:

Compute the activity rate for each activity cost pool. $($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$,,$per package$],[$General factory,,per DLH$]]$