Atlanta Systems produces two products, Product A, which sells for $700 per unit, and Product B, which sells for $1,300 per unit, using three activities: Design, which uses engineering hours as the cost driver; Machining, which uses machine hours as the cost driver; and Inspection, which uses the number of batches as the cost driver. The cost of each activity and usage of the cost drivers are as follows:

Activity Pool (Driver)	Cost of Pool	Usage by Product A	Usage by Product B
Design (engineering hours)	$ 240,000	118	132
Machining (machine hours)	2,800,000	2,360	2,640
Inspection (batches)	260,000	32	48

Atlanta manufactures 12,500 units of Product A and 10,272 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:

1. Calculate the activity rate for design.
2. Calculate the activity rate for machining.
3. Calculate the activity rate for inspection.
4. Determine the indirect costs assigned to Product A.
5. Determine the indirect costs assigned to Product B.
6. Determine the manufacturing cost per unit for Product A. Note: Round your answer to the nearest whole dollars.
7. Determine the manufacturing cost per unit for Product B. Note: Round your answer to the nearest whole dollars.
8. Determine the gross profit per unit for Product A. Note: Round your intermediate calculations and final answer to the nearest whole dollars.
9. Determine the gross profit per unit for Product B. Note: Round your intermediate calculations and final answer to the nearest whole dollars.