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Larkspur Corp. manufactures bird feeders. It currently has two product lines, the standard and the deluxe. Larkspur has a total of $137,250 in overhead.

The company has identified the following information about its overhead activity pools and the two product lines:

Activity Pools

Cost Driver

Cost
Assigned
to Pool

Quantity Consumed
by
Standard

Quantity Consumed
by
Deluxe

Material handling

Number of
moves


$

3,500


20 moves

50 moves

Quality control

Number of inspections


$

33,750


250 inspections

125 inspections

Machine
maintenance

Number of
machine hrs


$

100,000


5,000 machine hours

5,000 machine hours


Calculate the activity rates for each cost pool in Larkspur's ABC system. (Omit the "$" sign in your response.)


Activity Rates


Material Handling

$


per move

Quality Control

$


per inspection

Maintenance

$


per machine hour


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