Garfield Inc. manufactures entry and dining room lighting fixtures, Pive activities are used in manufacturing the foxtures. These activities and their stocated budgeted activity costs and activity has are as follows: Budgeted Activity Activity Cost Activity Base Casting $209,680 Machine hours Assembly 152,320 Direct labor hours Inspecting 20,240 Number of inspections 42,380 Number of setups Materials handling 41,360 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 5,060 4,480 9,500 Direct labor hours 4,350 6,530 10,880 Number of inspections 1,400 440 1,840 Number of setups 260 60 320 Number of loads 740 200 940 Units produced 10,000 5,000 15,000 a. Determine the activity rate for each activity. If required, round the rate to the nearest dollar Activity Activity Rate Casting per machine hour Assembly per direct labor hour Inspecting per inspection Setup per setup Check My Work Previous Activity Activity Rate Casting per machine hour Assembly per direct labor hour Inspecting per inspection Setup per setup Materials handling per load b. Use the activity rates in (a) to determine the total and per unit activity costs associated with each product. Round the per unit rotes to the nearest cent. Product Total Activity Cost Activity Cost Per Unit Entry Lighting Fixtures Dining Room Lighting Fixtures