Activity Casting Assembly Inspecting Setup Materials handling Budgeted Activity Cost Activity Base $306,240 Machine hours 169,280 Direct labor hours 35,230 Number of inspections 47,360 Number of setups 41,280 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 follow: Activity Base Entry Dining Total Machine hours 4,920 4,360 9,280 Direct labor hours 4,230 6,350 10,580 Number of Inspections 2,060 650 2,710 Number of setups 300 70 370 Number of loads 760 200 960 Units produced 9,800 4,900 14,700 a. Determine the activity rate for each activity. If required, round the rate to the nearest dollar. Activity Activity Rate Casting $ per machine hour Assembly per direct labor hour Inspecting Setup Materials handling per inspection per setup per load b. Use the activity rates in (a) to determine the total and per-unit activity costs associated with each product. Round the per unit amounts to the nearest cent. Product Total Activity Cost Activity Cost Per Unit Entry Lighting Fixtures $ $ Dining Room Lighting Fixtures