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: Budgeted Activity Cost Activity Base Activity Casting Assembly Inspecting Setup Materials handling $204,380 Machine hours 211,800 Direct labor hours 45,730 Number of inspections 46,200 Number of setups 44,690 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: Entry Dining Total Activity Base Machine hours 4,920 4,370 9,290 Direct labor hours 4,240 6,350 10,590 Number of inspections 2,040 650 2,690 Number of setups 270 60 330 Number of loads 860 230 1,090 Units produced 9,800 4,900 14,700) a. Determine the activity rate for each activity. If required, round the rate to the nearest dollar.