Alphonse has the following estimates for the upcoming year:
Activity Cost Pool Estimated Overhead Cost Estimated Activity
Machine-related $ 59,800 23,000 machine-hours
Machine setups $ 41,600 260 setups
Product testing $ 120,000 570 tests
Production orders $ 155,000 210 orders
Compute the activity rate for the machine setup cost pool (Round your answer to 2 decimal places).
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