Budgeted Activity Activity Cost Activity Base Casting $309,120 Machine hours Assembly 176,160 Direct labor hours Inspecting 27,690 Number of inspections Setup 54,250 Number of setups Materials handling: 34,440 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 5,120 Dining Total 4,540 9,660 Direct labor hours 4,400 6,610 11,010 Number of inspections 1,520 510 2.130 Number of setups 280 70 350 Number of loads Units produced 660 10,200 100 5,100 840 15,300 a. Determine the activity rate for each activity. If required, round the rate to the nearest dollar. Activity Casting Assembly Inspecting Setup Materials handling Activity Rate per machine hour per direct labor hour per inspection per setup per load b. Use the activity rates in (a) to determine the total and per-unit activity costs associated with each product. Round the per unit amounts to the nearest cent Product Entry Lighting Fixtures Dining Room Lighting Fixtures Total Activity Cost Activity Cost Per Unit