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) Machining (Machine Hours) Inspection (Batches) Cost Usage by Product A Usage by Product B $ 200,000 110 140 $2,000,000 $ 180,000 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 for Design per hour b. Calculate the activity rate for machining. Rate for Machining per hour c. Calculate the activity rate for inspection.