Activity rates and product costs using activity$-$based cost

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:

a$.$ Determine the activity rate for each activity. If required, round the rate to the nearest dollar.

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.

Entry Lighting Fixtures