Coronado Industries manufactures several products including a basic case for a popular smartphone. The company is considering

adopting an activity$-$based costing approach for setting its budget. The company's production activities, budgeted activity costs, and

cost drivers for the coming year are as follows.

The budgeted data for smartphone case production are as follows.

$($a$)$

Your answer is correct.

Calculate the activity rate for each cost pool.

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$($b$)$

Calculate the activity$-$based unit cost of the smartphone case. $($Round answer to $2$ decimal places, e$.$g$.15\mathrm{.}25.)$