Activity-Based Environmental Cost Assignments Pinter Company had the following environmental activities and product information: Costs $ 113,400 201,600 630,000 504,000 1. Environmental activity costs Activity Design products (to reduce pollution) Test for contamination Treat toxic waste Operate pollution control equipment 2. Driver data Solvent X Design hours 2,500 Testing hours 4,500 Pounds of waste 500 Machine hours 2,500 3. Other production data Solvent x Nonenvironmental production costs $2,898,000 Units produced 420,000 Required: Solvent Y 3,800 12,300 20,500 81,500 Solvent Y $6,174,000 420,000 1. Calculate the activity rates that will be used to assign environmental costs to products. Design products $ per design hour Testing per test hour Treating waste per pound of waste Operating equipment 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 Unit cost 3. What if the design costs increased to $203,400 and the cost of toxic waste decreased to $315,000? Assume that Solvent Y uses 7,600 out of 15,200 design hours. Also assume that waste is cut by 50 percent and that Solvent Y is responsible for 5,985 of 6,300 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