3. The Valhalla Company manufactures small lamps and desk lamps. The foll activities per product: Small Lamps - 8,000 units Desk Lamps - 16,000 units Setups 10,000 30,000 Inspections 32.000 14,000 Assembly (dlh) 8,000 46,000 Using the following information prepared by the Valhalla Company, determine ( rates for each activity and (b) the activity-based factory overhead per unit for each Activity Base Activity Pool Setups Inspections Assembly (dlh) 40.000 46,000 54,000 Budgeted Amount $160,000 $230,000 $324,000