Refer to the information above for Cinturas Company. The following activity data have been collected:

Cutting............................$ 90,000

Sewing.............................100,000

Inspecting...........................36,000

Reworking..........................20,000

Cinturas Company produces two types of men's shirts: casual and formal. There are four activities associated with the two products. Drivers for the four activities are as follows:

Casual Formal

Cutting hours...........12,000......................18,000

Sewing hours............3,000.......................7,000

Inspection hours.........2,000.......................4,000

Rework hours..............400..........................600

Required:

Calculate the activity rates that would be used to assign costs to each product.