a. Determine the activity rate for each activity. If required, round the rate to the nearest dollar. Activity Casting Assembly Inspecting Setup Materials handling b. Use the activity rates in (a) to determine the total and per-unit activity costs associated with each product. Round the per unit rates to the nearest cent. Product Entry Lighting Fixtures Dining Room Lighting Fixtures Activity Rate per machine hour per direct labor hour per setup per load Total Activity Cost Activity Cost Per Unit