Actlvity rates and product costs using activity-based cost Idris Inc. manufactures entry and dining room lighting fixtures. Five activities are used in manufacturing the foxtures. These activities and their assoclated budgeted activity costs and activity bases are as foliows: Activity Activity Rate Casting Assembly per machine hour Inspecting per direct labor hour Setup Materials handing per inspection per setup b. Use the activity rates in (a) to determine the total and per-unit activitykosts associated with each product. Round the per unit amounts to the nearest cent. Product Entry Lghting Fixtures Dining Room tighting Fixtures