Activity Rates and Product Costs using Activity$-$Based Costing

Lonsdale 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 follows:

Budgeted

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:

a$.$ Determine the activity rate for each activity. If required, round the rate to the nearest dollar.