Activity Rates

Cinturas Company produces two types of mens shirts: casual and formal. There are four activities associated with the two products. Drivers for the four activities are as follows:

	Casual			Formal
Cutting hours	12,000			18,000
Sewing hours	3,000			7,000
Inspection hours	2,000			4,000
Rework hours	400			600

The following activity data have been collected:

Cutting	$90,000
Sewing	100,000
Inspecting	36,000
Reworking	20,000

Required:

Calculate the activity rates that would be used to assign costs to each product.

Cutting	$fill in the blank 1 per Cutting hour
Sewing	$fill in the blank 2 per Sewing hour
Inspecting	$fill in the blank 3 per Inspecting hour
Reworking	$fill in the blank 4 per Reworking hour