Activity rates and product costs using activity-based costing onsdale Inc. manufactures entry and dining room lighting fixtures. Five activities are used in manufacturing the futures. These activities and their associated budgeted activity costs and activity bases are as follows: Budgeted Activity Activity Cost Activity Base Casting $465,000 Machine hours Assembly 102,000 Direct labor hours Inspecting 48,400 Number of inspections Setup 45,650 Number of setups Materials handling 52.500 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: Activity Base Entry Dining Total Machine hours 4,740 10,260 15,000 Direct labor hours 3,600 2,400 6,000 Number of inspections 1,100 Number of setups Number of loads 390 1,050 Units produced 2,600 4,400 7,000 490 610 550 This information has been collected in the Microsoft Excel Online nie. Open the spreadsheet, perform the required analysis, and input your answers in the questions below