Tatech Printers uses an activity-based costing system, after analyzing manufacturing overhead costs the following information was gathered for 2019:

Cost pool Manufacturing overhead costs Activity level (cost drivers)

Design changes $ 120,000 300 design changes

Setups 640,000 5,000 setups

Inspections 80,000 8,000 inspections

Total manufacturing overhead costs $840,000

What are the activity rates for design changes, setups, and inspections cost pools, respectively?

Select one:

a. $360 per change, $320 per setup, $6.40 per inspection

b. $400 per change, $128 per setup, $10 per inspection

c. $168 per change, $538 per setup, $42 per inspection

d. $286 per change, $152 per setup, $20 per inspection