Sheffield, Inc. uses activity-based costing as the basis for information to set prices for its six lines of seasonal coats. Activity Cost Pools Estimated Overhead Estimated Use of Cost Drivers per Activity Sizing and cutting $4,238,100 153,000 machine hours Stitching and trimming 1,419,000 82,500 labor hours Wrapping and packing 303,875 32,500 finished units Compute the activity-based overhead rates using the following budgeted data for each of the activity cost pools. (Round answers to 2 decimal places, e.g. 12.25.) Activity-based overhead rates Sizing and cutting $ per machine hour Stitching and trimming $ per labor hour Wrapping and packing $ per finished unit