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 Casting Assembly Inspecting Setup Budgeted Activity Cost Activity Base $299,460 Machine hours 220,200 Direct labor hours 45,900 Number of inspections 43,230 44,880 Number of setups Number of loads Materials handling 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 5,120 4,540 9,660 Direct labor hours 4,400 6,610 11,010 Number of inspections 2,050 650 2,700 Number of setups 270 60 330 Number of loads Units produced 700 10,200 1801 880 5,100 15,300 a. Determine the activity rate for each activity. If required, round the rate to the nearest dollar. Check My Work Previous Next Number of setups 270 60 330 Number of loads 700 180 880 Units produced 10,200 5,100 15,300, a. Determine the activity rate for each activity. If required, round the rate to the nearest dollar. Activity Casting Assembly Inspecting Setup Materials handling Activity Rate per machine hour per direct labor hour per inspection. per setup per load b. Use the activity rates in (a) to determine the total and per-unit activity costs associated with each product. Round the per unit amounts to the nearest cent. Product Entry Lighting Fixtures Dining Room Lighting Fixtures Total Activity Cost Activity Cost Per Unit