Activity Rates and Product Costs using Activity-Based Costing Lonsdale na 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 Badgeted Activity Cost Activity Base $247.750 Machine hours 180,500 Direct labor hours 2010 Number of inspection 45,120 umber of setups 52.520 Number of loads Material handling Corporate records were obtained to contimate the arount of activity to be used by the two products. The estimated activity base de mantles and units produced tobom Entry Did Total Activity Base Machines 9.010 bu bor hours 4.520 0,70 11.300 tumber of inspect 1090 530 2.320 Bunt of 260 GO 220 Number of inds 210 1,010 Kits produced 10.400 500 15.000 Determine the data ora Il required, and the rate to the nearest dollar a. Determine the activity rate for each activity. If required, round the rate to the nearest dollar Activity Activity Rate Casting per machine hour Assembly per direct labor hour Inspecting per inspection per setup Materials handling Der load b. Use the activitates in to determine the total and per unit activity cost cated with wach oroduct Round the per unit amounts to the nearest cent Product Total Activity Cost Activity Coster Unit Entry Lighting Fistures Dining Room Lighting Fixtures