BriteLite Inc. manufactures entry and dining room lighting fixtures. Five activities are used in manufacturing the fixtures. These activities and their associated activity costs and activity bases are as follows: Activity Costs Activity Base Activity (Budgeted) $42,000 Casting Machine hours Assembly 13,500 Direct labor hours Inspecting 5,800 Number of inspections Setup 16,800 Number of setups Materials handling 3,600 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 for each product and in total are provided in the following table: Activity Base Entry Dining Total Machine hours 800 600 1400 500 900 140 150 290 80 60 140 Direct labor hours 400 Number of inspections Number of setups Number of loads Units produced 1,200 500 a. Determine the activity rate for each activity, 50 40 90 1,700 Activity Activity Rate Casting mh Assembly dlh Inspecting $ /Insp. Setup /setup Materials handling $ /load b. Use the activity rates in (a) to determine the total and per-unit activity costs associated with each product. If required, round your answers to two decimal places. Entry Lighting Fixtures Dining Room Lighting Fixtures $ $ Casting Assembly Inspecting Setup Materials handling Total activity cost Number of units Activity cost per $ $ unit