Activity-Based Costing Pure Cane Sugar Company manufactures three products (white sugar, brown sugar, and powdered sugar) in a continuous production process. Senior management has asked the controller to conduct an activity-based costing study. The controller identified the amount of factory overhead required by the critical activities of the organization as follows: Activity Activity Costs Production $247,500 Setup 48,000 Inspection 12,500 Shipping 69,300 Customer service 27,600 Total $404,900 The activity bases identified for each activity are as follows: Activity Activity Base Production Machine hours Setup Number of setups Inspection Number of inspections Shipping Number of customer orders Customer Number of customer service service requests The activity-base usage quantities and units produced for the three products were determined from corporate records and are as follows: Number of Number of Machine Number of Number of Customer Customer Units Hours Setups Inspections Service Orders Requests white sugar 2,000 410 8,000 Brown sugar 1,250 70 160 1.100 200 5.000 Powdered sugar 1,250 240 5.000 Total 4,500 200 500 2,310 18,000 Each product requires 0.25 machine hour per unit. 100 80 800 120 345 Required: 1. Determine the activity rate for each activity. Activity Rate Production /mh Setup /setup Inspection /insp. /cust. ord. Shipping Customer Service /reg. 2. Determine the total and per-unit activity costs for all three products. Round "Activity cost per unit" answers to two decimal places. White Sugar Brown Sugar Powdered Sugar Total activity cost Activity cost per unit