AirBo Manufacturing uses activity-based costing for its jet engine process. AirBo separates their manufacturing overhead into three activities: materials handling, assembly and inspection. The following is the budgeted cost for each manufacturing activity and their cost allocation bases: These jet engines are expected to consume 3,000 parts, require 3, 500 direct labor hours and 125 inspections. Suppose AirBo builds two types of engines (Engine A and Engine B). During the month, engine A consumed 3,000 parts, required 2,000 direct labor hours and required 100 inspections Engine B consumed 4, 500 parts, required 3,000 direct labor hours and required 70 inspections. During the month, the company manufactured 14 type A engines and 20 type B engines. a) For each manufacturing activity, calculate the activity rate. Do not enter dollar signs or commas in the input boxes. Round your answers in part a) to 2 decimal places. Materials handling: exist _____ Assembly: exist ______ per hour Inspection: exist ______ Inspection b) Determine the manufacturing overhead unit cost for each type of engine. Round your answers in part b) to the nearest whole number. Engine A: exist ______ Engine A unit cost: exist _______ Engine B: exist _______ Engine B unit cost: exist ______