Crane Machining makes three products. The company’s annual budget includes $1,161,450 of overhead. In the past, the company allocated overhead based on expected capacity of 40,000 direct labor hours. The company recently implemented an activity-based costing system and has determined that overhead costs can be broken into four overhead pools: order processing, setups, milling, and shipping. The following is a summary of company information: Expected Cost Expected Activities Order processing $ 307,700 17,000 orders Setups 198,450 4,900 setups Milling 397,800 20,400 machine hours Shipping 257,500 25,000 shipments $ 1,161,450 (a) Calculate the company’s overhead rate based on direct labor hours. (Round answer to 2 decimal places, e. g. 15.25.) Overhead rate $Enter the overhead rate in dollars per direct labor hour / DLH (b) Calculate the company’s overhead rates using the activity-based costing pools. (Round answers to 2 decimal places, e. g. 15.25.) Order processing $Enter a dollar amount per order per order Setups $Enter a dollar amount per setup per setup Milling $Enter a dollar amount per machine hour per machine hour Shipping $Enter a dollar amount per shipment per shipment