Engineering Hours as an activity driver, Machining, n which uses machine hours as an activity driver, and Inspection, which uses number of batches as an activity driver. The cost of each 204 $588,600 1,170 41 3,190 20 $24,400 Walnut manufactures 10,300 units of Product A and 7,600 units of Product B per month. Each unit of Product A uses $44 of direct materials and $10 of direct labor, while each unit of Product B uses $75 of direct materials and $35 of direct labor. Required: a. Calculate the activity rate for design. to d