Activity Activity Cost Activity Base Casting $325,050 Machine hours Assembly 157,220 Direct labor hours Inspecting 30,360 Number of inspections Sup 41.400 Number of setups Materials handling 49,350 Number of loads Corporate records were obtained to estimate the amount of activity to be used by the two products. The estimated activity-base usage quantities and units produced follow: Activity Base Entry Dining Total Machine hours 5.220 4,630 9,850 Direct labor hours 4,490 6,740 11,230 Number of inspections 2,100 660 2,760 Number of setups 240 60 300 Number of loads 8.30 220 1,050 Units produced 10,400 5.200 15,600 .. Determine the activity for each activity. If required, round the rate to the nearest dollar Activity Activity Rate Casting per machine hour Assembly er direct labor hour Inspecting 5 per inspection per setup Material handling Derload b. Use the activity in Catamine the total and put activity Cated with each product Round the per unit amounts to the nearest cent. Product Total Activity Cost Activity Cost Per Unit Entry Lighting Fixtures Dining Room Lighting Fixtures Activity Activity Cent Activity Base Casting $325,050 Machine hours Assembly 157,220 Direct labor hours Inspecting 30,360 Number of inspections Setup 41,400 Number of setups Materials handing 49,350 Number of loads Corporate records were obtained to estimate the amount of activity to be used by the two products. The estimated activity-base usage quantities and units produced follow Activity Base Entry Dining Total Machine hou 5,220 4,630 9,850 Direct labor hours 6,740 11,230 Number of inspections 2,100 60 2.760 Number of setup 240 60 300 Number of loads 8.30 220 1,050 Units produced 10,400 5,200 15,600 a. Determine the activity rate for sach activity. If required, round the rate to the nearest dollar. Activity Activity Rate Casting per machine hour Asembly per direct labor hour Inspecting per inspection per setup Materials handing per load D. Une the activity rates in la} to determine the total and per unit activity costs associated with each product. Round the per unit amounts to the nearest cent. Product Total Activity Cost Activity Cost Per Unit Entry Lighting Fixtures Dining Room Lighting Fixtures