Activity rates and product costs using activity-based cost \begin{tabular}{lrl} & \multicolumn{1}{c}{BudgetedActivityCost} & Activity Base \\ \hline Casting & $295,220 & Machine hours \\ Assembly & 197,370 & Direct labor hours \\ Inspecting & 34,300 & Number of inspections \\ Setup & 39,420 & Number of setups \\ Materials handling & 42,330 & Number of loads \end{tabular} \begin{tabular}{lrrc} Activity Base & Entry & Dining & \multicolumn{1}{c}{ Total } \\ \hline Machine hours & 5,400 & 4,780 & 10,180 \\ Direct labor hours & 4,640 & 6,970 & 11,610 \\ Number of inspections & 1,860 & 590 & 2,450 \\ Number of setups & 220 & 50 & 270 \\ Number of loads & 660 & 170 & 830 \\ Units produced & 10,800 & 5,400 & 16,200 \end{tabular} a. Determine the activity rate for each activity. If required, round the rate to the nearest dollar. \begin{tabular}{lcc} Product & Total Activity Cost & Activity Cost Per Unit \\ \hline Entry Lighting Fixtures & $ & $ \\ Dining Room Lighting Fixtures & $ \end{tabular}