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 Assembly .................... Processing orders ....... Inspection...... Total Cost Total Activity $315,000 30,000 machine-hours $49,000 1,400 orders $77,000 1,100 inspection-hours 1. Calculate an activity rate for each of Belsky's 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