Activity-Based Environmental Cost Assignments Pinter Company had the following environmental activities and product information: 1. Environmental activity costs Costs Activity Design products (to reduce pollution) Test for contamination Treat toxic waste Operate pollution control equipment $ 24,300 43,200 135,000 108,000 2. Driver data Solvent X Solvent Y 500 400 Design hours Testing hours Pounds of waste Machine hours 1,000 100 1,400 2,900 11,500 500 3. Other production data Solvent X Solvent Y Nonenvironmental production costs Units produced $444,000 60,000 $924,000 60,000 Required: Required: 1. Calculate the activity rates that will be used to assign environmental costs to products. Design products 27 per design hour 18 per test hour Testing Treating waste 45 per pound of waste Operating equipment 9 per machine hour 2. Determine the unit environmental and unit costs of each product using ABC. If required, round your answers to the nearest cent. Activities Solvent X Solvent Y Unit environmental cost 0.68 4.5 Unit cost 8.08 19.9 3. What if the design costs increased to $114,300 and the cost of toxic waste decreased to $67,500? Assume that Solvent Y uses 800 out of 1,600 design hours. Also assume that waste is cut by 50 percent and that Solvent Y is responsible for 1,282.5 of 1,350 pounds of toxic waste. What is the new environmental cost for Solvent Y? If required, round your intermediate calculations and answer to the nearest cent. per unit