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	Activity Cost	Activity Base
Casting	$99,820	Machine hours
Assembly	58,900	Direct labor hours
Inspecting	21,252	Number of inspections
Setup	33,221	Number of setups
Materials handling	34,830	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	2,101	1,119	3,220
Direct labor hours	791	2,309	3,100
Number of inspections	724	288	1,012
Number of setups	175	64	239
Number of loads	544	230	774
Units produced	6,569	1,747	8,316

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.