Activity-Based Environmental Cost Assignments Shultz Company had the following environmental activities and product information: 1. Environmental activity costs Costs Activity Design products (to reduce pollution) Test for contamination $ 50,400 89,600 280,000 224,000 Treat toxic waste Operate pollution control equipment 2. Driver data Cleanser X Cleanser Y Design hours 1,100 1,300 2,000 4,400 Testing hours Pounds of waste 200 7,800 Machine hours 1,100 30,900 3. Other production data Cleanser X Cleanser Y Nonenvironmental production costs Units produced $640,000 160,000 $2,096,000 160,000 Required: 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 illimi 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 $140,400 and the cost of toxic waste decreased to $140,000? Assume that Cleanser Y uses 2,600 out of 5,200 design hours. Also assume that waste is cut by 50 percent and that Cleanser Y is responsible for 2,660 of 2,800 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