Use the following data for problems #1 & #2:

Belsky Corporation manufactures x-ray machines and has provided the following data from its activity-based costing system:

	Activity Cost Pool	Total Cost	Total Activity
	Assembly....................	$315,000	30,000	machine-hours
	Processing orders......	$49,000	1,400	orders
	Inspection...................	$77,000	1,100	inspection-hours

1. Calculate an activity rate for each of Belskys three activities that it would use in the final stage of allocating costs to its products.

2. Each year Belsky makes 500 units of its X-ray Machines requiring a total of 1,000 machine-hours, 60 orders, and 20 inspection-hours per year. In addition to the costs allocated through the activity pool, the product's direct materials cost is $50 per unit and its direct labor cost is $20 per unit.

Use this information and the activity rates calculated in Problem #1 to find the Unit Cost for one X-ray Machine.