Smithson, Inc. decided to implement the activity-based costing approach and was quite successful in its use. However, the controller is wondering if instead of only two activity cost pools, they should expand to three activity cost pools based on the following:

		Family Model		Deluxe Model
Direct labor costs		$72,600		$145,200
Machine hours		2,000		2,000
Setup hours		200		800
Packaging hours		50		75

The estimated overhead of $435,600 is allocated as follows: machining activity cost pool $232,320, machine set up $164,560 and packaging $38,720. Determine the overhead rates using the activity-based costing approach with three cost pools. (Round answers to 2 decimal places, e.g. 15.25.)

		Overhead Rate
Machining		$ per hour
Machine set up		$ per hour
Packaging		$ per hour