Activity Casino Assembly Inspecting Budgeted Activity Cost Activity Base $500,000 Machine hours 75.000 Direct labor hours 30.000 Number of inspections 18.750 Number of setups 14,000 Number of loads Material handling Corporate records were obtained to estimate the amount of activity to be used by the two products. The estimated activity-base usage que Activity Base Total Entry 7.500 Mchine hours Dining 12,500 3.000 250 20,000 5,000 Direct labor hours 2.000 Number of inspections 500 750 Number of seuns 150 100 250 400 300 700 Number of loads Units produced 5.000 2.500 7,500 Determine the activity rate for each activity Activity Activity Rate Casting per machine hour Assembly per direct labor hour Inspecting per inspection per setup per load 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 Product Total Activity Cost Activity Cost Per Unit Entry Lighting Fixtures Dining Room Lighting Fixtures