Activity Activity Cost Activity Base Casting $570,000 Machine hours Assembly Inspecting 80,000 42,000 38,000 23,750 Direct labor hours Number of inspections Number of setups Number of loads Setup Materials handling 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 Direct labor hours Number of inspections 6,000 3,000 600 300 450 6,000 13,000 2,000 400 200 500 3,000 19,000 5,000 1,000 500 950 9,000 Number of setups Number of loads Units produced a. Determine the activity rate for each activity Activity Activity Rate Casting per machine hour Assembly per direct labor hour Inspecting per inspection Setup per setup Materials handling per load b. Use the activity rates in (a) 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