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:
Ethical Decision Making
The process of evaluating and choosing among alternatives in a manner consistent with ethical principles.
Client's Culture
The set of beliefs, values, customs, and practices that belong to the cultural background of a client, influencing their perceptions and behaviors.
Cultural Competence Skill Areas
The ability to interact effectively and respectfully with people of different cultures, particularly in contexts where cultural differences might influence the interaction.
Service Providers
Organizations or individuals who offer services to others, often professionally.
Q17: To find the "cost per equivalent unit,"
Q73: Batch-level activities and costs are incurred again
Q124: Beaver Company manufactures coffee tables and uses
Q143: Platinum Company manufactures several different products and
Q197: Alpha Technology's work in process inventory on
Q224: Records for Speedy's Custom Networks contained the
Q241: London Plastics has monthly fixed costs of
Q246: The following information was gathered for the
Q249: Machine set-up would most likely be classified
Q266: Determining how much manufacturing overhead is overallocated