Activity Kates and Product Costs using Activity Based Costing Garfield Inc. manufactures entry and dining room lighting fixtures. Five activities are used in manufacturing the fatures. These activities and ther assecuted budgeted activity costs and activity hases are as folces Budgeted Activity Cost Activity Base Activity Casting Assembly Inspecting Setup $560,000 Machine hours 75,000 Drect labor hours 30,000 Number of inspections 10.750 Number of setups 14,000 Number of leads Materials handing Corporate records were obtained to estimate the amount of activity to be used by the two products. The estimated activity base usage quarties and unts reduced Activity Base Entry Dining Total Machine hours 7,300 12,500 20,000 Direct labor hours 2,000 3,000 5,000 Number of impections 500 250 750 Number of setups 150 100 250 Number of leads 400 300 700 Uns produced 5,000 2.500 7,500 a. Ostame the wtity rate for each activity Activity Casting Assembly Inspecting Saar Matenah handing Check My Work Activity Rate per mache hour per dreck labor hou per inspection per load