Activity rates and product costs using activity-based cost Idris ine: manufactures entry and dining room lighting fixtures. Five activities are used in manufacturing the fixtures. These activitses and their associated budgeted activity costs and activity bases are as follows: 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