Activity rates and product costs using activity$-$based costing

$\backslash$table$[[$Activity$,\backslash$table$[[$Budgeted$],[$Activity Cost$]],$Activity Base$],[$Casting$,$$$640,000,$Machine hours$],[$Assembly$,125,000,$Direct labor hours$],[$Inspecting$,30,000,$Number of inspections$],[$Setup$,28,000,$Number of setups$],[$Materials handling,$20,000,$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:

$\backslash$table$[[$Activity Base,Entry,Dining,Total$],[$Machine hours,$7,500,12,500,20,000],[$Direct labor hours,$3,000,2,000,5,000],[$Number of inspections,$200,400,600],[$Number of setups,$150,200,350],[$Number of loads,$400,600,1,000],[$Units produced,$5,000,4,000,9,000]]$

a$.$ Determine the activity rate for each activity.

Activity

Activity Rate

Casting

$

per machine hour