The activity-base usage quantities and units produced for the three products were determined from corporate records and are as follows:

	Machine Hours		Number of Setups		Number of Inspections		Number of Customer Orders		Number of Customer Service Requests		Units
White sugar	2,000		50		100		410		25		8,000
Brown sugar	1,250		70		160		1,100		200		5,000
Powdered sugar	1,250		80		240		800		120		5,000
Total	4,500		200		500		2,310		345		18,000

Each product requires 0.25 machine hour per unit.

1. Determine the activity rate for each activity.

	Activity Rate
Production	___??___
Setup	___??___
Inspection	___??___
Shipping	___??___
Customer Service	___??___

2. Determine the total and per-unit activity costs for all three products. Round "Activity cost per unit" answers to two decimal places.

	White Sugar	Brown Sugar	Powdered Sugar
Total activity cost	___??___	___??___	___??___
Activity cost per unit	___??___	___??___	___??___

___??___ indocates a blank to be filled

Activity-Based Costing Pure Cane Sugar Company manufactures three products (white sugar, brown sugar, and powdered sugar) in a continuous production process. Senior management has asked the controller to conduct an activity-based costing study. The controller identified the amount of factory overhead required by the critical activities of the organization as follows: Activity Activity Costs Production $247,500 Setup 48,000 Inspection 12,500 Shipping 69,300 Customer service 27,600 Total $404,900 The activity bases identified for each activity are as follows: Activity Activity Base Production Machine hours Setup Number of setups Inspection Number of inspections Shipping Number of customer orders Customer Number of customer service service requests