1. Pinter Company had the following environmental activities and product information Environmental activity costs Activity Costs Design products (to reduce pollution) Test for contamination Treat toxic waste Operate pollution control equipment S 270,000 480,000 1,500,000 1,200,000 Driver data: Solvent X 6,000 10,500 1,200 6,000 Solvent Y 3,000 13,500 28,800 114,000 Design hours Testing hours Pounds of waste Machine hours Other production data Solvent X Solvent Y S5,040,000 600,000 $9,780,000 600,000 Nonenvironmental production costs Units produced a) Calculate the activity rates that will be used to assign environmental costs to products b) Determine the unit environmental and unit costs of each product using ABC