Lonsdale 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. Round to the nearest cent.

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Budgeted Activity Cost Activity Base Machine hours Direct labor hours Number of inspections Number of setups Number of loads Activity Casting Assembly Inspecting Setup Materials handling $570,000 80,000 42,000 38,000 23,750 Activity Base Machine hours Direct labor hours Number of inspections Number of setups Number of loads Units produced Total Entry Dining 6,000 3,000 13,000 2,000 19,000 5,000 1,000 500 600 400 300 200 450 500 950 6,000 3,000 9,000