Garfield 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: Activity Budgeted Activity Cost Activity Base Casting $105,741 Machine hours Assembly 62,010 Direct labor hours Inspecting 18,981 Number of inspections Setup 27,360 Number of setups Materials handling 24,710 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 units produced follow: Activity Base Entry Dining Total Machine hours 2,294 1,117 3,411 Direct labor hours 985 2,460 3,445 Number of inspections 731 268 999 Number of setups 187 53 240 Number of loads 458 248 706 Units produced 5,253 2,039 7,292 the nearest cent. Entry Lighting Fixtures Activity- Activity Base Usage Activity Rate 31 X 69 Casting Assembly Inspecting Setup Materials handling Total activity cost Number of units Activity cost per unit $ $ 69 Activity Cost $ EA