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.

		Regular		Deluxe		Total
Units produced		150,000		450,000
Prime costs		$11,400,000		$51,300,000		$62,700,000
Machine hours		150,000		750,000		900,000
Engineering hours		200		1,800		2,000
Receiving orders		200		600		800
Inspection hours		1,000		2,000		3,000
Overhead costs:
Machining		$7,200,000
Engineering		1,000,000
Receiving		184,000
Inspecting products		390,000

Required:

1. Calculate the four activity rates.

Machining rate	$fill in the blank per machine hour
Engineering rate	$fill in the blank per hour
Receiving rate	$fill in the blank per order
Inspecting rate	$fill in the blank per hour

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

	Unit cost
Regular	$fill in the blank per unit
Deluxe	$fill in the blank per unit

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

	Overhead Cost
Regular	$fill in the blank per unit
Deluxe	$fill in the blank per unit

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

	Cost assignment
Regular	$fill in the blank
Deluxe	$fill in the blank