Rusties Company recently implemented an activity-based costing system. At the beginning of the year, management made the following estimates of cost and activity in the company's five activity cost pools Activity Cost Pool Labor-related Purchase orders Product testing Template etching General factory Expected Overhead Cost $ 36,380 $ 1,440 $ 6,210 $ 1,450 42,600 Activity Measure Expected Activity Direct labor-hours Number of orders Number of tests Number of templates Machine-hours 2,140 DLHs 480 orders 345 tests 50 templates 7100 MHs References Section Break Exercise 3-11 Contrasting Activity-Based Costing and Conventional Product Costing [LO3-2, LO3-3 LO3-4 value 10.00 points Exercise 3-11 Part 1 Required 1. Compute the activity rate for each of the activity cost pools Activity Cost Labor-related Purchase orders Product testing Template etching General factory Activity Rate Pool per DLH per order per test per template per MH