a. Determine the activity rate for each activity.

Activity	Activity Rate
Casting	___??___	mh
Assembly	___??___	dih
Inspecting	___??___	/insp.
Setup	___??___	/setup
Materials handling	___??___	/load

b. Use the activity rates in (a) to determine the total and per-unit activity costs associated with each product. If required, round your answers to two decimal places.

	Entry Lighting Fixtures			Dining Room Lighting Fixtures
Casting	___??___			___??___
Assembly	___??___			___??___
Inspecting	___??___			___??___
Setup	___??___			___??___
Materials handling	___??___			___??___
Total activity cost	___??___			___??___
Number of units	___??___			___??___
Activity cost per unit	___??___			___??___

___??___ indicates a blank to be filled

Activity Rates and Product Costs Using Activity-Based Costing BriteLite Inc. manufactures entry and dining room lighting fixtures. Five activities are used in manufacturing the fixtures. These activities and their associated activity costs and activity bases are as follows: Activity Activity Costs (Budgeted) Activity Base Casting $42,000 Machine hours Assembly 13,500 Direct labor hours Inspecting 5,800 Number of inspections Setup 16,800 Number of setups Materials handling 3,600 Number of loads 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 for each product and in total are provided in the following table: Activity Base Entry Dining Total Machine hours 800 600 1400 Direct labor hours 500 400 900 Number of inspections 140 150 290 Number of setups 80 60 140 Number of loads 50 40 90 Units produced 1,200 500 1,700