Atlanta Systems produces two different products, Product A, which sells for $500 per unit, and Product B, which sells for $900 per unit, using three different activities: Design, which uses Engineering Hours as an activity driver; Machining, which uses machine hours as an activity driver; and Inspection, which uses number of batches as an activity driver. The cost of each activity and usage of the activity drivers are as follows: Design (Engineering Hours) Hachining (Machine Hours) Inspection (Batches) Cost $ 200,000 $2,000,000 $ 180,000 Usage by Product A 110 Usage by Product B 140 2,200 40 2,800 40 Atlanta manufactures 12,500 units of Product A and 8,444 units of Product B per month. Each unit of Product A uses $100 of direct materials and $45 of direct labor, while each unit of Product B uses $140 of direct materials and $75 of direct labor. Required: a. Calculate the activity rate for design. Rate tot Design per hour b. Calculate the activity rate for machining. Rate for Machining per hour