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	Activity Costs (Budgeted)		Activity Base
Casting	$42,000		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
Direct labor hours		500		400		900
Number of inspections		140		150		290
Number of setups		80		60		140
Number of loads		50		40		90
Units produced		1,200		500		1,700

a. Determine the activity rate for each activity. 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