Cowboy		Cowgirl
Cutting hours	2,400		3,900
Assembly hours	1,600		2,250
Inspection hours	665		1,575
Rework hours	65		225

The following activity data have been collected:

Cutting	$63,000
Assembling	75,000
Inspecting	18,000
Reworking	9,000

Required:

Calculate the activity rates that would be used to assign costs to each product. If required, round your answers to the nearest cent.

Cutting:	$ per cutting hour
Assembling:	per assembling hour
Inspecting:	per inspecting hour
Reworking:	per reworking hour