Garfield in 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: Activity Casting Assembly Inspecting Setup Materials handling Budgeted Activity Cost Activity Base $114,114 Machine hours 64,262 Direct labor hours 18,335 Number of inspections 29,380 Number of setups 26,424 Number of loads Corporate records were obtained to estimate the amount of activity to be used by the we products. The estimated activity-base usage quantities and units produced follow: Entry Total 2,173 Dining 1,285 2,066 3,458 855 2,921 Activity Base Machine hours Direct labor hours Number of inspections Number of setup Number of loads Units produced 097 268 965 168 58 220 495 239 734 5,541 2,411 7,952 Required: Complete the Activity Table for entry lighting and dining room lighting fixtures. a Determine the activity rate for each activity Enter these rates in the Activity Rate columns b. Use the activity rates in (a) to determine the total and per-unit activity costs associated with each product, Round the per unit rates to the nearest cent Entry Lighting Fixtures Activity Activity Base Activity Activity Usage X Rate Cost Casting 2,173 mh s Im S Assembly 855 dih Idth Inspecting 697 Insp. nsp. $ S Setup 168 setups setup Materials 495 V loads $ Road S Setup S Materials handling $ Total activity cost $ 27 Number of units S Activity cost per unit Points: 0128