Aglow Inc. manufactures entry and dining room lighting fixtures. Five activities are used in manufacturing the fixtures. These activities and their associated activity cost pools and activity bases are as follows:

Corporate records were obtained to estimate the amount of activity to be used by the two products. The estimated activity-base usage quantities and units produced are provided in the table below.

a. Determine the activity rate for each activity.
b. Use the activity rates in (a) to determine the total and per-unit activity costs associated with each product.

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Activity Cost Pool (Budgeted) $266,000 172,800 29,400 37,800 39,900 Activity Activity Base Casting Assembly Inspecting Setup Materials handling Machine hours Direct labor hours Number of inspections Number of setups Number of loads Dining 4,500 6,500 Activity Base Machine hours Direct labor hours Number of inspections Number of setups Number of loads Units produced Entry Total 5,000 4,300 1,600 9,500 10,800 2,100 270 750 10,000 5,000 15,000