Venus Creations sells window treatments (shades, blinds, and awnings) to both commercial and residential customers. The following information relates to its budgeted operations for the current year. Commercial Residential
Revenues $359,500 $464,000
Direct materials costs $45,000 $50,000
Direct labor costs 140,000 260,000
Overhead costs 94,500 279,500 184,000 494,000
Operating income (loss) $80,000 $(30,000)

The controller, Peggy Kingman, is concerned about the residential product line. She cannot understand why this line is not more profitable given that the installations of window coverings are less complex for residential customers. In addition, the residential client base resides in close proximity to the company office, so travel costs are not as expensive on a per client visit for residential customers. As a result, she has decided to take a closer look at the overhead costs assigned to the two product lines to determine whether a more accurate product costing model can be developed. Here are the three activity cost pools and related information she developed:

Activity Cost Pools Estimated Overhead Cost Drivers
Scheduling and travel $94,500 Hours of travel
Setup time 84,000 Number of setups
Supervision 100,000 Direct labor cost

Required:
Compute the activity-based overhead rates for each of the three cost pools.