Activity rates and product costs using activity-based cost Idris 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: Activity Casting Assembly Inspecting Setup Materials handling Budgeted Activity Cost Activity Base $247,780 Machine hours 195,480 Direct labor hours 33,750 Number of inspections 40,320 Number of setups 46,560 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 Machine hours Entry 5,050 Dining Total 4,480 9,530 Direct labor hours 4,340 6,520 10,860 Number of inspections 1,710 540 2,250 Number of setups 230 50 280 Number of loads 770 200 970 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 Dato