drivers are as follows: Design Engineering Hours) Machining Machine Hours) Inspection (Batches) Cost $164,406 $583,800 $ 25,650 Usage by Product A 208 1,130 38 Usage by Product B 309 3,040 16 49 Walnut manufactures 10,800 units of Product A and 6,600 units of Product B per month. Each unit of Product A uses $48 of direct materials and $20 of direct lobor, while each unit of Product Buses $65 of direct materials and $26 of direct labor. Required: a. Calculate the activity rate for design. Rate for Design $ 1.496 per hour b. Calculate the activity rate for machining. Rate for Machining per hour c. Calculate the activity rate for inspection Rate for inspection per batch