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

$\backslash$table$[[$Activity$,\backslash$table$[[$Budgeted$],[$Activity Cost$]],$Activity Base$],[$Casting$,$$$295,220,$Machine hours$],[$Assembly$,162,540,$Direct labor hours$],[$Inspecting$,20,130,$Number of inspections$],[$Setup$,49,580,$Number of setups$],[$Materials handling,$38,180,$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:

$\backslash$table$[[$Activity Base,Entry,Dining,Total$],[$Machine hours,$5,400,4,780,10,180],[$Direct labor hours,$4,640,6,970,11,610],[$Number of inspections,$1,390,440,1,830],[$Number of setups,$300,70,370],[$Number of loads,$660,170,830],[$Units produced,$10,800,5,400,16,200]]$

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

$\backslash$table$[[$Activity$,$Activity Rate$],[$Casting$,,$per machine hour$],[$Assembly$,$vdots,per direct labor hour$],[$Inspecting$,$$$,$per inspection$],[$Setup$,$$$,$per setup$],[$Materials handling,vdots,per load$]]$

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.

$\backslash$table$[[$Product$,$Total Activity Cost,Activity Cost Per Unit$],[$Entry Lighting Fixtures,$$,$$