Activity Table - Entry Lighting Activity Table - Dining Room Lighting Instruchons Garfield Inc, manufactures entry and dining room lighting fixtures. Five activities are used in manufacturing the fodtures. These activities and their associa Budgeted Activity Cost Activity Activity Base Casting $114.114 Machine hours Assembly 64,202 18.335 inspecting Setup Materials handling Direct labor hours Number of inspections Number of setups 29.380 26,424 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 its Activity Base Total Entry 2.173 855 Dining 1.285 Wachine hours 3.458 2.921 2.088 23 897 Direct labor hours Number of inspections Number of selu Number of loads broduced 80 168 405 985 22 734 200 2411 11,051 Instructions Activity Table Entry Lighting the nearest cent Entry Lighting Fixtures Activity Activity Base Activity Activity Usage Rate Gost Casting 14 S 14 Assembly s Inspecting M ES Setup un 15 Materials handling 92 Total activity Cost 5 Number of units Activity Ooster unit is Activity Table Dining Room Lighting a. Determine the activity rate for dining roxxn lighting activity Enter these rates in the Activy Recurrin. b. Use the activity rates in (a) to determine Ieful and per-unit activity costs associated with dining room lighting product Round the per unit rutes to the nearest cent Dining Room Lighting Fixtures Activity Activity Base Activity Activity Usage X Rate Cost a Casting IS IS Assembly 10 15 inspecting IS Setup IS Material handling S civity cost ment Count s