Activity rates and product costs using activity-based costing Idris 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: Activity Casting Assembly Inspecting Setup Materials handling Budgeted Activity Cost Activity Base Machine hours Direct labor hours Number of inspections Number of setups Number of loads Activity Base Machine hours Direct labor hours Number of inspections Number of setups Number of loads Units produced $640,000 125,000 30,000 28,000 20,000 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: Entry 7,500 3,000 200 150 400 5,000 Dining 12,500 2,000 400 200 600 4,000 Total 20,000 5,000 600 350 1,000 9,000

Activity rates and product costs using activity-based costing Idris 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: 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: 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 rote for each activity