Lightsquare Inc. manufactures entry and dining room lighting fixtures. Five activities are used in manufacturing the fixtures. These activities and their associated budgeted activity costs 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 follow:

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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Budgeted Activity Cost Activity Activity Base $127,750 Casting Assembly 63,200 21,330 28,750 31,600 Machine hours Direct labor hours Number of inspections Number of setups Number of loads Setup Materials handling Dining Activity Base Machine hours Direct labor hours Number of inspections Number of setups Number of loads Units produced Entry Total 1,150 2,200 325 2500 3,650 3,160 1,185 230 790 7,669 2 170 570 5,541 220 2,128