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 $130,254 Activity Base Machine hours 54,986 Direct labor hours Casting Assembly Inspecting Setup Materials handling 18,870 Number of inspections Number of setups 35,400 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: Total Entry 2,844 Dining 987 2,090 3,831 804 2,894 Activity Base Machine hours Direct labor hours Number of inspections Number of setups Number of loads Units produced 807 303 1,110 177 59 236 481 225 706 6,192 2,127 8,319 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 $ $ $ Assembly Inspecting $ Setup $ Materials handling $ $ Total activity cost Number of units $ Activity cost per unit Dining Room Lighting Fixtures Activity Activity Activity Base Activity Rate = Cost Usage X Casting $ Assembly $ Inspecting $ Setup $ Materials handling Total activity cost Total activity cost $ Number of units $ Activity cost per unit