Activity-Based Environmental Cost Assignments Shultz Company had the following environmental activities and product information: 1. Environmental activity costs Activity Design products (to reduce pollution) Test for contamination Costs $27,000 48,000 Treat toxic waste Operate pollution control equipment 2. Driver data 150,000 130,000 Cleanser X Cleanser Y Design hours Testing hours Pounds of waste Machine hours 600 300 1,100 1,300 100 2,900 600 11,400 3. Other production data Nonenvironmental production costs Units produced Cleanser X Cleanser Y $342,000 $954,000 60,000 60,000 Required: 1. Calculate the activity rates that will be used to assign environmental costs to products. Design products Testing Treating waste 30 per design hour 20 per test hour 50 per pound of waste 10 per machine hour Operating equipment 2. Determine the unit environmental and unit costs of each product using ABC. If required, round your answers to the nearest cent. Activities Cleanser X Cleanser Y Unit environmental cost $ Unit cost 3. What if the design costs increased to $117,000 and the cost of toxic waste decreased to $75,000? Assume that Cleanser Y uses 600 out of 1,200 design hours. Also assume that waste is cut by 50 percent and that Cleanser Y is responsible for 1,425 of 1,500 pounds of toxic waste. What is the new environmental cost for Cleanser Y? If required, round your intermediate calculations and answer to the nearest cent. per unit