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Activity Rates and Product Costs Using Activiry-Based Costing BriteLte Inc manufactures entry and dining room lighting fixtures. Five activities are used in manufocturing the foxtures. These activities and their assocated activity costs and activity bases are as follows: Corporete 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 for each product and in total are provided in the following table: a. Determine then activity rate for esch activity a. Determine the activity rate for each activity