Budgeted Activity Activity Cost Activity Base Casting $336,600 Machine hours Assembly 197,710 Direct labor hours Inspecting 31,780 Number of inspections Setup 41,280 Number of setups Materials handling 41,860 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 follow: Activity Base Entry Dining Total Machine hours 5,410 4,790 10,200 Direct labor hours 4,650 6,980 11,630 Number of inspections? 1,730 540 2,270 Number of setups 260 320 Number of loads 720 190 910 Units produced 10,800 5,400 16,200 a. Determine the activity rate for each activity. If required, round the rate to the nearest dollar. Activity Activity Rate Casting per machine hour Assembly per direct labor hour Inspecting per inspection Setup per setup Materials handling per load b. Use the activity rates in (a) to determine the total and per-unit activity costs associated with each product. Round the per unit amounts to the nearest cent. Product Total Activity Cost Activity Cost Per Unit Entry Lighting Fixtures Dining Room Lighting Fixtures Check My Work 3 more Check My Work uses remaining