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 Activity Cost Activity Base Casting $327,950 Machine hours Assembly 149,520 Direct labor hours Inspecting 25,740 Number of inspections Setup 36.750 Number of setups Materials handling 42,000 Number of loads Corporate records were obtained to estimate the amount of activity to be used by the two products. The estimated setvity-base usage quantities and units produced follow: Activity Base Entry Dining Total Machine hours 4,970 4,400 9,370 Direct labor hours 4,270 6,410 10.680 Number of inspections 1,780 560 2,340 Number of setups 200 50 250 Number of loads 790 1,000 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 210 Ne