Budgeted Activity Casting Assemblyy Inspecting Setup Materials handling 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 Machine hours Direct labor hours Number of inspections 1,290410 1,700 Number of setups Number of loads Units produced a. Determine the activity rate for each activity. If required, round the rate to the nearest dollar. Activity Cost Activity Base $313,280 Machine hours 178,560 22,100 36,680 40,850 Direct labor hours Number of inspections Number of setups Number of loads Entry Dining Total 5,190 4,600 9,790 4,460 6,700 11,160 50 200 10,400 5,200 15,600 230 280 750 950 Activity Rate Activity Casting Assembly Inspecting Setup per machine hour per direct labor hour per inspection per setup | 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 rates to the nearest cent Product Entry Lighting Fixtures Dining Room Lighting Fixtures Total Activity Cost Activity Cost Per Unit