Activity Rates

Zapato Company produces two types of boots: cowboy and cowgirl. There are four activities associated with the two products. Drivers for the four activities are as follows:

	Cowboy	Cowgirl
Cutting hours	2,300		3,900
Assembly hours	1,500		2,250
Inspection hours	655		1,575
Rework hours	55		225

The following activity data have been collected:

Cutting	$60,000
Assembling	75,000
Inspecting	18,000
Reworking	9,000

Required:

Calculate the activity rates that would be used to assign costs to each product. If required, round your answers to the nearest cent.

Cutting:	$ per cutting hour
Assembling:	$ per assembling hour
Inspecting:	$ per inspecting hour
Reworking:	$ per reworking hour