$\backslash$table$[[,\backslash$table$[[$Budgeted$],[$Activity Cost$]],$Activity Base$],[$Casting$,$$$239,040,$Machine hours$],[$Assembly$,192,950,$Direct labor hours$],[$Inspecting$,33,320,$Number of inspections$],[$Setup$,45,540,$Number of setups$],[$Materials handling,$49,000,$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,$5,280,4,680,9,960],[$Direct labor hours,$4,540,6,810,11,350],[$Number of inspections,$1,810,570,2,380],[$Number of setups,$270,60,330],[$Number of loads,$770,210,980],[$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.

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