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: Budgeted Activity Cost Activity Activity Base Casting $142,926 Machine hours Assembly 57,741 Direct labor hours Inspecting 19,912 Number of inspections Setup 24,300 Number of setups dling Materials handling 32,452 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 2,456 840 1,030 2,199 3,486 3,039 Direct labor hours Number of inspections 758 290 1,048 Number of setups 51 225 174 638 Number of loads 216 854 Units produced 6,432 2,200 8,632 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. Complete the Activity Table for entry lighting fixtures. a. Determine the activity rate for entry lighting activity. Enter these rates in the Activity Rate column. b. Use the activity rates in (a) to determine the total and per-unit activity costs associated with entry lighting product. Round the per-unit rates to the nearest cent. Entry Lighting Fixtures Activity- Activity Base Activity Activity Usage Rate Cost Casting Assembly Inspecting 65 Setup Materials handling Total activity cost Number of units Activity cost per unit Complete the Activity Table for dining room lighting fixtures. a. Determine the activity rate for dining room lighting activity. Enter these rates in the Activity Rate column. b. Use the activity rates in (a) to determine the total and per-unit activity costs associated with dining room lighting product. Round the per-unit rates to the nearest cent. Dining Room Lighting Fixtures Activity- Activity Base Activity Activity Usage Rate Cost Casting Assembly Inspecting Setup Materials handling Total activity cost Number of units Activity cost per unit