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 $245,040 Machine hours 232,800 Direct labor hours 41,650 Number of inspections 46,200 Number of setups 40,420 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 5,410 4,800 10,210 Direct labor hours 4,660 6,980 11,640 Number of inspections 1,860 590 2,450 Number of setups 240 60 300 Number of loads 740 200 940 Units produced 10,800 5,400 16,200 a. Determine the activity rate for each activity. If required, round the rate to the nearest dollar.