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 activity bases are as follows: Activity Budgeted Activity Cost $391,000 Activity Base Casting Machine hours Assembly 150,000 Direct labor hours Inspecting 34,650 Number of inspections Setup 48,950 Number of setups Materials handling 51,000 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 5,370 11,630 17,000 Direct labor hours 4,500 3,000 7,500 Number of inspections 420 630 1,050 Number of setups 330 220 550 Number of loads 510 490 1,000 Units produced 2,800 5,200 8,000 Determine the activity rate for each activity. If required, round the rate to the nearest dollar. Activity Activity Rate Casting $ per machine hour Assembly $ per direct labor hour Inspecting $ per inspection Setup $ per setup Materials handling $ per load Use the activity rates in (a) to determine the total and per-unit activity costs associated with each product. Round the per unit to the nearest cent. Product Total Activity Cost Activity Cost Per Unit Entry Lighting Fixtures tA $ $ $ Dining Room Lighting Fixtures $