Activity Rates and Product Costs using Activity Based Casting Garfield 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: Budgeted Activity Activity Cost Activity Base Casting $329,700 Machine hours Assembly 204,060 Direct labor hours Inspecting 38,880 Number of inspections Setup 40,880 Number of setups Materials handling 40,000 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 Entry Dining Total Machine hours 4,990 4,430 9,420 Direct labor hours 4,300 6,440 10,740 Number of inspections 1,850 580 2,430 Number of setups 230 SO 280 Number of loads 790 210 1,000 Units produced 10,000 5,000 15,000 a. Determine the activity rate for each activity. If required, round the rate to the nearest dolla Check My Wor Previous Next > 6:58 PM Number of loads 790 210 1,000 Units produced 10,000 5,000 15,000 a. Determine the activity rate for each activity. If required, round the rate to the nearest dollar. Activity Activity Rate ho Casting per machine hour Assembly per direct labor hour Inspecting $ per inspection Setup per setup Materials handling 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 rates to the nearest cent. Product Total Activity Cost Activity Cost Per Unit Entry Lighting Fixtures # s Dining Room Lighting Fixtures $ S Chede Ny work Previous Next