Activity Rates and Product Costs using Activity Based Costing Lonsdale 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 adivity bases are as follows: Budgeted Activity Activity Cost Activity Base Casting $285,600 Machine hours Assembly 197,710 Direct labor hours Inspecting 32,900 Number of inspections Setup 38,070 Number of setup Materials handling 35,670 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 Activity Base Entry Dining Total Machine hours 5.410 4.790 10,200 Direct labor hours 4,650 6,980 11,630 Number of inspections 1,790 560 2,350 Number of sotups 220 50 Number of loads 690 180 870 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 270