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

Cutting.................$225,600

Assembling.............300,000

Inspecting................67,500

Reworking...............45,000

Zapato Company produces two types of boots: vaquero and vaquera. There are four activities associated with the two products. Drivers for the four activities are as follows:

Vaquero Vaquera

Cutting hours...............4,000.....................5,400

Assembly hours............2,850.....................4,650

Inspection hours..............945.....................2,430

Rework hours.................150........................450

Required:

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