Activity Rates and Product Costs using Activity-Based Costing Lonsdale Inc. manufacturer 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 3246,000 Machine hours Assembly 233,800 Direct labor hours Inspecting 46,920 Number of inspections Setup 49.980 Number of setups Materials handling 38,640 Number of loads Corporate records were obtained to estimate the amount of activity to be used by the two products. The estimated adivity base usage quantities and unitdroduced follow: Activity Base Entry Dining Total Machine hours 5,430 4,020 10,250 Direct labor hours 4,680 7,010 11,690 Number of inspections 2,100 660 2,760 Number of setups 260 60 340 Number of loads 730 190 920 Units produced 10,000 5,400 16,200 Delarmine the activity rate for each activity. Il required, round the rate to the nearest dollar