Activity Rates and Product Costs using Activity$-$Based Costing

Garfield Inc. manufactures entry and dining room lighting fixtures. Five activities are used in manufacturing the fixtures. These activities and their associated budgeted activity costs and activity bases are as follows:

$\backslash$table$[[,\backslash$table$[[$Budgeted$],[$Activity Cost$]],$Activity Base$],[$Castivity$,$$$319,600,$Machine hours$],[$Assembly$,150,080,$Direct labor hours$],[$Inspecting$,25,520,$Number of inspections$],[$Setup$,51,450,$Number of setups$],[$Materials handling,$48,410,$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,$4,980,4,420,9,400],[$Direct labor hours,$4,290,6,430,10,720],[$Number of inspections,$1,760,560,2,320],[$Number of setups,$280,70,350],[$Number of loads,$810,220,1,030],[$Units produced,$10,000,5,000,15,000]]$

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