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 actvibes and their associated budgeted activity costs and t activity bases are as follows: Activity Casting Assembly Inspecting Budgeted Activity Cost Activity Base $308,160 Machine hours 153,720 Direct labor hours 19,500 Number of inspections Setup Matenals handing 37,800 Number of setups 50,500 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 5,100 4,530 9,630 Direct labor hours 4,390 6,590 10,980 Number of inspections 1,350 430 1,780 Number of setups 230 50 280 Number of loads Units produced 800 10,200 2101 1,010 5,100 15,300 a. Determine the activity rate for each activity, If required, round the rate to the nearest dollar. Activity Activity Rate