Activity Rates

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

	Vaquero		Vaquera
Cutting hours	2,100		5,400
Assembly hours	2,800		4,650
Inspection hours	850		2,430
Rework hours	300		450

The following activity data have been collected:

Cutting	$195,000
Assembling	$298,000
Inspecting	$65,600
Reworking	$56,250

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:	$fill in the blank per cutting hour
Assembling:	$fill in the blank per assembling hour
Inspecting:	$fill in the blank per inspecting hour
Reworking:	$fill in the blank per reworking hour