Budgeted Activity Cost Activity Base Activity Casting Assembly Inspecting $236,500 161,700 28,080 49,000 36,980 Machine hours Direct labor hours Number of inspections Number of setups Number of loads Setup Materials handling 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 Direct labor hours Number of inspections Number of setups Number of loads Units produced Entry 5,010 4,310 1,780 280 680 10,000 Dining 4,450 6,470 560 70 180 5,000 Total 9,460 10,780 2,340 350 860 15,000 a. Determine the activity rate for each activity. If required, round the rate to the nearest dollar. Activity Rate Activity Casting Assembly per machine hour per direct labor hour Inspecting per inspection Setup per setup Materials handling $ 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 rates to the nearest cent. Product Total Activity Cost Activity Cost Per Unit Entry Lighting Fixtures Dining Room Lighting Fixtures