\begin{tabular}{lrrr} & \multicolumn{1}{c}{ Regular } & \multicolumn{1}{c}{ Deluxe } & Total \\ \hline Units produced & 140,000 & 420,000 & - \\ Prime costs & $11,760,000 & $46,200,000 & $57,960,000 \\ Machine hours & 140,000 & 700,000 & 840,000 \\ Engineering hours & 200 & 1,800 & 2,000 \\ Receiving orders & 400 & 1,200 & 1,600 \\ Inspection hours & 900 & 1,800 & 2,700 \end{tabular} Overhead costs: Machining $11,760,000 Engineering 1,180,000 Receiving Inspecting products 352,000 459,000 Required: 1. Calculate the four activity rates. Machining rate per machine hour Engineering rate per hour Receiving rate per order Inspecting rate per hour 2. Calculate the unit costs using activity rates. Round your answers to the nearest cent. Calculate the overhead cost per unit. Round your answers to the nearest cent