Total Activity Activity Cost Activity Base Casting $260,000 Machine hours Assembly 182.400 Direct labor hours Inspecting 23,010 Number of inspection Setup 41,760 Number of setups Materials handling 42,400 Number of loads Corporate records were obtained to estimate the amount of activity to be used by the two products. The estimated activity base ape unter and introduced follow Activity base Entry Dining Machine hours 5,300 4,700 10,000 Direct labor hours 4,560 6,840 11,400 Number of inspections 1,350 420 1,770 Number of setups 230 60 290 Number of loads 840 1,060 Units produced 10.600 5.300 15.900 a. Determine the activity rate for each activity. If required, round the rate to the nearest dollar, Activity Activity Rate Casting per machine hour Assembly per direct labor hour Inspecting per inspection Satu per setup 220 Total 420 Corporate records were obtained to estimate the amount of activity to be used by the two products. The estimated activity-bate usage quantities and units produced follow Activity Base Entry Dining Machine hours 5,300 4,700 10,000 Direct labor hours 4,560 6,840 11.400 Number of inspections 1,350 1,770 Number of setups 230 60 290 Number of loads 840 1,060 Units produced 10,600 5,300 15,900 a. Determine the activity rate for each activity. If required, round the rate to the nearest dollar. Activity Activity Rate Casting per machine hour 220 Assembly per direct labor hour Sea Inspecting per inspection per setup Materials handling per load b. Use the activity rates in (a to determine the total and per-unit activity costs associated with each product. Round the per unit amounts to the nearest cent. Product Total Activity Cost Activity Cost Per Unit Entry Lighting Fixtures Dining Room Lighting Fixtures