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Activity Cost Pool   Estimated Overhead Cost (a) Expected Activity (b) Activity Rate (a)/(b)
Labor-related 19,600 10,000 $   1.96 direct labor-hours
Machine-related 7,000 7,000 $   1.00 machine-hours
Machine setups 23,400 600 $ 39.00 setups
Production orders 16,500 500 $ 33.00 orders
Product testing 22,400 800 $ 28.00 tests
Packaging 62,900 3,700 $ 17.00 packages
General factory 60,000 10,000 $   6.00 direct labor-hours
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