engagenow.com/ilm/takeAssignment/takeAssignmentMain.do?invoker=&takeAssignmentSession... Po Activity Rates and Product Costs using Activity-Based Costing Lonsdale Inc. manufactures entry and dining room lighting fixtures. Five activities are used in manufacturing the fixtures. These activities and their associated budgeted activity costs and activity bases are as follows: Budgeted Activity Activity Cost Activity Base Casting $339,900 Machine hours Assembly 234,800 Direct labor hours Inspecting 45,220 Number of inspections Setup 36,720 Number of setups Materials handling 45,590 Number of loads Corporate records were obtained to estimate the amount of activity to be used by the two products. The estimated activity-base usage quantities and