garfield inc manufactures entry and dining room lighting fixutres. five activites arw used in manufacturing the fixtures.

Calculator Activity rates and product costs using activity-based costing Instructions Activity Table - Entry Lighting Instructions 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 Casting Assembly Budgeted Activity Cost $99,820 Activity Base Machine hours 58,900 Direct labor hours Inspecting 21, 252 Setup 33.221 Number of inspections Number of setups Number of loads Materials handling 34,830 Corporate records were obtained to estimate the amount of activity to be used by the two products. The estimated activity-base usage quantities alculator Activity rates and product costs using activity-based costing Instructions Activity Table - Entry Lighting Dining Total Entry 2,101 1,119 3,220 791 Instructions Activity Base Machine hours Direct labor hours Number of inspections Number of setups Number of loads Units produced 2,309 3,100 724 288 1,012 175 64 239 544 230 774 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 alculator Activity rates and product costs using activity-based costing Instructions Activity Table - Entry Lighting Instructions Activity Table - Entry Lighting Entry Lighting Fixtures Activity Activity Base Activity Activity Usage Rate Cost Casting Assembly $ Inspecting $ Setup s Materials handling Activity rates and product costs using activity-based costing Instructions Activity Table - Entry Lighting Instructions Direct labor hours 791 Activity Table - Dining Room Lighting Usage 2,309 3,100 Rate Cost Casting $ Assembly Inspecting