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 $329,670 Machine hours 205,020 Direct labor hours 35,400 Number of inspections 42,050 Number of setups 34,320 Number loads i 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 5,290 4,700 9,990 Direct labor hours 4,560 6,830 11,390 Number of inspections 1,790 570 2,360 Number of setups 230 60 290 Number of loads 700 180 880 Units produced 10,600 5,300 15,900 a. Determine the activity rate for each activity. If required, round the rate to the nearest dollar.