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 2,400 5,400 Assembly hours 2,850 4,650 Inspection hours 675 2.430 Rework hours 100 450 The following activity data have been collected Cutting $171,600 Assembling $325,000 $55,090