Vaughn Company identifies three activities in its manufacturing process: machine setups, machining, and inspections. Estimated annual overhead cost for each activity is $201,600,$413,100, and $84,600, respectively. The cost driver for each activity and the estimated annual usage are number of setups 2,800 , machine hours 24,300 , and number of inspections 1,800 . Compute the overhead rate for each activity. Machine setups Machining Inspections $ $ $ per setup per machine hour per inspection