Rustafson Corporation is a diversified manufacturer of consumer goods. The company's activity-based costing system has the following seven activity cost pools: Activity Cost Pool Estimated
Overhead Cost Expected
Activity
Labor-related $ 16,800 2,000 direct labor-hours
Machine-related $ 16,000 8,000 machine-hours
Machine setups $ 30,400 800 setups
Production orders $ 6,600 200 orders
Product testing $ 12,000 500 tests
Packaging $ 51,000 3,400 packages
General factory $ 55,600 2,000 direct labor-hours
Compute the activity rate for each activity cost pool.
Labor related-
Machine related-
Machine setups-
production orders-
product testing-
packaging-
general factory-

ANSWER:
G’(-6,5) Y’(-2,5) T’(-2,1) D’(-6,1)

WORK OUTS:
G’=(-4-2,3+2)=(-6,5)
Y’=(0-2,3+5)=(-2,5)
T’=(0-2,-1+2)=(-2,1)
D’=(-4-2,-1+2)=(-6,1)

EXPLANATION:
Because the translation is 2 units to the left, which makes it -2(going to the right is positive and the left is negative). Then you will subtract 2 from each x value because translating right and left effects the x value of the coordinates.
You were also given that the translation is 2 units upwards ( going upwards is positive and downwards is negative) therefore the 2 will stay positive. Then you will add 2 to each y value because translating up and down effects the y value of the coordinates.