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

Belsky Corporation has provided the following data from its activity-based costing system:

	Activity Cost Pool	Total Cost	Total Activity
	Assembly....................	$313,490	29,000	machine-hours
	Processing orders......	$49,476	1,400	orders
	Inspection...................	$73,882	1,060	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. (Hint: See Exhibit 7-7 on page 299 of the text for an example.)

2. Each year Belsky makes 490 units of its X-ray Machines requiring a total of 1,080 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 $46.42 per unit and its direct labor cost is $20.22 per unit.

Use this information and the activity rates calculated in Problem #1 to find the Unit Cost for an X-ray Machine. (Hint: Your final answer must give the total unit cost for one x-ray machine not the total cost of 490 machines!)