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	2,650		4,650
Inspection hours	750		2,430
Rework hours	150		450

The following activity data have been collected:

Cutting	$165,000
Assembling	$219,000
Inspecting	$69,960
Reworking	$39,000

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