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	2,200		5,400
Assembly hours	2,750		4,650
Inspection hours	550		2,430
Rework hours	100		450

The following activity data have been collected:

Cutting	$152,000
Assembling	$296,000
Inspecting	$47,680
Reworking	$41,250

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 1 per cutting hour
Assembling:	$fill in the blank 2 per assembling hour
Inspecting:	$fill in the blank 3 per inspecting hour
Reworking:	$fill in the blank 4 per reworking hour