Sheridan Industries manufactures several products including a basic case for a popular smartphone. The company is considering adopting an activity-based costing approach for setting its budget. The companys production activities, budgeted activity costs, and cost drivers for the coming year are as follows.

Activity Machine setup Inspection Materials receiving Activity Overhead $ $ 224,460 125,330 281,050 Cost Driver # of setups # of quality tests # of purchase orders Cost Driver Quantity 870 415 1,925 The budgeted data for smartphone case production are as follows. Direct materials $2.80 per unit Direct labor $0.48 per unit Number of setups Number of quality tests 435 Number of purchase orders 70 Production 15,000 units 97 Calculate the activity rate for each cost pool. (Round answers to o decimal places, e.g. 5,275.) Machine setup $ / setup Inspection $ / test Materials receiving UL / PO