Activity Rotes and Product Costs using Activity-Based Costing Lonsdale inc: manufactures entry and dining room fighting fixtures, Five activities are used in manufacturing the fixtures. These activitics and theif associated budgeted activity costs and activity bases are as foliows: Corporate records were obtained to estmate the amount of activity to be used by the two products. The estimated activity-base usage quanties and units produced follow: a. Determine the activity rate for eoch activity. If required, round the rate to the nearest dollar. a. Determine the octivity rote for each activity. If required, round the rate to the nearest dollar. b. Wse the activity rates in (a) to determine the total and per-unit activity costs associoted with each product Round the per unit amounts to the nearest cent