Davis Company produces two hair dryers: regular and deluxe. The company has four activities: machining, engineering, receiving, and inspection. Information on these activities and their drivers is given below.

Overhead costs:

Required: $$

Calculate the four activity rates.

Machining rate $,$

$$ per machine hour

Engineering rate

$$ per hour

Receiving rate :

$$ per order

Inspecting rate $s$

$$ per hour

Calculate the unit costs using activity rates. Round your answers to the nearest cent.

Calculate the overhead cost per unit. Round your answers to the nearest cent.

If consumption ratios instead of activity rates were used to assign costs instead of activity rates, show the cost assignment for the inspection activity.