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Book Printer Activity State and Product Costa using Activity Based Costing Lonsdale Inc., manufactures entry and dining room lighting future live actrities are used in manufacturing that fixtures. The activities and their sociated budgeted activity costs and activity bases are as follows: Budgeted Activity Activity Cost Activity Base Casting $2x7380 Machine hours Assembly 176,970 Direct labor hours Inspecting 29.400 Number of inspections 38,220 Number of setups Materials handling 39,600 Number of loads Corporate records were obtained to estimate the amount of activity to be used by the two products. The estimated activity bases de quantities and produced follow Activity blase Entry Dining Total Machine hours 4,540 4,290 9,130 Direct labor hours 4,160 6,250 10,410 Number of inspections 1,600 500 2,100 Number of setup 210 50 260 Number of loads 710 190 900 Units produced 9,600 4,800 14.400 a. Determine the activity rate for each activity. If required, round the rate to the nearest dollar Activity Activity Rate Casting per machine hour