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 $105,741 Activity Casting Activity Base Machine hours Assembly Direct labor hours 62,010 18,981 Inspecting 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 Dining Total Entry 2,294 Machine hours 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 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 S Idih Inspecting $ /insp. Setup /load Materials handling /mh $ Total activity cost Number of units /setup Activity cost per unit $ Dining Room 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 $