Timeless Timepieces produces and sells watches. The following data are available for various activies within the company:

**Calculate the overhead rates for each of the three activities**

Activity | Allocation Base | Number of Activities | Overhead Cost |

Unpacking | Number of boxes unpacked | 10000 | $40,000 |

Inspecting | Number of batches inspected | 1800 | $36,000 |

Packing | Number of watches packed | 56000 | $28,000 |