Budgeted

$\backslash$table$[[$Activity$,$Activity Cost,Activity Base$],[$Casting$,$$$313,410,$Machine hours$],[$Assembly$,172,950,$Direct labor hours$],[$Inspecting$,24,000,$Number of inspections$],[$Setup$,46,190,$Number of setups$],[$Materials handling,$38,950,$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:

$\backslash$table$[[$Activity Base,Entry,Dining,Total$],[$Machine hours,$5,360,4,750,10,110],[$Direct labor hours,$4,610,6,920,11,530],[$Number of inspections,$1,520,480,2,000],[$Number of setups,$250,60,310],[$Number of loads,$750,200,950],[$Units produced,$10,600,5,300,15,900]]$

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.