Vandalay Industries manufactures two products: toasters and blenders. The annual production and sales of toasters is 2300 units, while 1400 units of blenders are produced and sold. The company has traditionally used direct labor hours to allocate its overhead to products. Toasters require 1.25 direct labor hours per unit, while blenders require 1 direct labor hours per unit. The total estimated overhead for the period is $145,315. The company is looking at the possibility of changing to an activity-based costing system for its products. If the company used an activity-based costing system, it would have the following three activity cost pools: 
The cost pool activity rate for Engineering Costs would be closest to (Round all answers to two decimal places.)
Definitions:
Welfare
Governmental support aimed at ensuring the health, safety, and well-being of the population, often including assistance programs for the economically disadvantaged.
Noncontributory Programs
Social welfare programs that provide benefits to eligible individuals without requiring contributions from them, typically funded by general tax revenues.
Disparities
Inequities or differences, often unfair, observed between different groups of people.
Grants-In-Aid
Financial assistance provided by the federal government to state or local governments for specific projects or programs.
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