Budgeted

$\backslash$table$[[$Activity$,$Activity Cost,Activity Base$],[$Casting$,$$$238,560,$Machine hours$],[$Assembly$,158,620,$Direct labor hours$],[$Inspecting$,24,090,$Number of inspections$],[$Setup$,52,540,$Number of setups$],[$Materials handling,$43,200,$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,$5,270,4,670,9,940],[$Direct labor hours,$4,530,6,800,11,330],[$Number of inspections,$1,660,530,2,190],[$Number of setups,$300,70,370],[$Number of loads,$710,190,900],[$Units produced,$10,400,5,200,15,600]]$

a$.$ Determine the activity rate for each activity. If required, round the rate to the nearest dollar.

$\backslash$table$[[$Activity$,$Activity Rate,$],[$Casting$,$$$,$ per machine hour$],[$Assembly$,$$$,$ per direct labor hour$],[$Inspecting$,$vdots,$$ per inspection$],[$Setup$,$$$,$ per setup$],[$Materials handling,$$,$ per load$]]$

Use the activty rate in $($a$)$ to determine the total and per unit activity cost associated with each product. Round the per unti amounts to the nearest Cent.

Total Activity Cost

Activity Cost Per Unit