Answer the following questions please.

Activity Rates and Product Costs using Activity-Based Costing Lonsdale Inc. manufactures entry and dining room lighting fixtures. Five activities are used in manufacturing the fixtures. These activities and their associated budgeted activity costs and activity bases are as follows: Budgeted Activity Cost Activity Base Activity Casting $247,000 Machine hours 173,280 Direct labor hours Assembly Inspecting 24,570 Number of inspections Setup 54,020 Number of setups Materials handling 39,600 Number of loads Corporate records were obtained to estimate the amount of activity to be used by the two products. The estimated activity-base usage quantities and units produced follow: Activity Base Entry Dining Total Machine hours 5,040 4,460 9,500 Direct labor hours 4,330 6,500 10,830 Number of inspections 1,440 450 1,890 Number of setups 300 70 370 Number of loads 710 190 900 Units produced 10,000 5,000 15,000 Activity Activity Rate Casting $ per machine hour Assembly per direct labor hour Inspecting $ per inspection Setup per setup Materials handling $ per load b. Use the activity rates in (a) to determine the total and per-unit activity costs associated with each product. Round the per unit amounts to the nearest cent. Product Total Activity Cost Activity Cost Per Unit Entry Lighting Fixtures $ Dining Room Lighting Fixtures $ $