Rustafson Corporation is a diversified manufacturer of consumer goods. The company's activity-based costing system has the following seven activity cost pools
Activity Cost Pool
Estimated
Overhead Cost
Expected Activity
Labor-related $ 52,000 8,000 direct labor-hours
Machine-related $ 15,000 20,000 machine-hours
Machine setups $ 42,000 1,000 setups
Production orders $ 18,000 500 orders
Product testing $ 48,000 2,000 tests
Packaging $ 75,000 5,000 packages
General factory $ 108,800 8,000 direct labor-hours
Compute the activity rate for each activity cost pool. (Round your answers to 2 decimal places.)
Activity Cost Pool Activity Rate
Labor-related $
per DLH
Machine-related $
per MH
Machine setups $
per setup
Production orders $
per order
Product testing $
per test
Packaging $
per package
General factory $
per DLH
Compute the company's predetermined overhead rate, assuming that the company uses a single plantwide predetermined overhead rate based on direct labor-hours. (Round your answer to 2 decimal places.)
Predetermined overhead rate $