Adria Company recently implemented an activity-based costing system. At the beginning of the year, management made the following estimates of cost and activity in the company’s five activity cost pools:


Activity Cost Pool Activity Measure Expected Overhead Cost Expected Activity
Labor-related Direct labor-hours $66,500 9,500 DLHs
Purchase orders Number of orders $15,200 3,800 orders
Material receipts Number of receipts $10,200 850 receipts
Relay assembly Number of relays $28,000 2,800 relays
General factory Machine-hours $333,000 37,000 MHs

Required:
Compute the activity rate for each of the activity cost pools.