Garfield, Inc. manufactures entry and dining room light fixtures. Five activities are used in manufacturing the fixtures. These activities and their associated budgeted activity costs and activity bases are as follows:

Activity	Estimated Annual Overhead Cost	Activity Base	Estimated Annual Quantity of Activity Base
Casting	$560,000	Machine hours	20,000
Assembly	$75,000	Direct labor hours	5,000
Inspecting	$30,000	Number of inspections	750
Setup	$18,750	Number of setups	250
Materials Handling	$14,000	Number of loads	700

Actual manufacturing activity is as follows:

Activity	Entry fixtures	Dining fixtures	Total
Casting	8000 machine hours	12,500 machine hours	20,500 machine hours
Assembly	2,100 direct labor hours	3,200 direct labor hours	5,300 direct labor hours
Inspecting	460 inspections	250 inspections	650 inspections
Setup	200 setups	80 setups	250 setups
Materials handling	555 loads	300 loads	750 loads
Units produced	5000 units	2500 units	7500 units

Based on the information given above, answer the following questions:

DO NOT USE COMMAS, DOLLAR SIGNS, or DECIMAL POINTS in your answers. You should not need to round.

1. Predetermined overhead rate for:

a. Casting

b. Assembly

c. Inspecting

d. Setup

e. Materials handling

2. Overhead allocated to entry fixtures for:

a. Casting

b. Assembly

c. Inspecting

d. Setup

e. Materials handling

f. Total overhead allocated to entry fixtures

g. Per unit amount of overhead allocated to entry fixtures

3. Overhead allocated to dining fixtures for:

a. Casting

b. Assembly

c. Inspecting

d. Setup

e. Materials handling

f. Total overhead allocated to entry fixtures

g. Per unit amount of overhead allocated to entry fixtures