Harrison Corporation produces specially machined parts. The parts are produced in batches in one continuous manufacturing process. Each part is custom produced and requires special engineering design activity (based on customer specifications). Once the design is completed, the equipment can be set up for batch production. Once the batch is completed, a sample is taken and inspected to see if the parts are within the tolerances allowed. Thus, the manufacturing process has four activities: engineering, setups, machining, and inspecting. In addition, there is a sustaining process with two activities: providing utilities (plantwide) and providing space. Costs have been assigned to each activity using direct tracing and resource drivers:

Engineering	$250,000
Setups	225,000
Machining	500,000
Inspection	200,000
Providing space	62,500
Providing utilities	45,000

Activity drivers for each activity have been identified and their practical capacities listed:

Machine hours	25,000
Setups	200
Engineering hours	5,000
Inspection hours	2,500

The cost of unit-level activities are assigned using machine hours The costs of batch-level activities are assigned using number of setups.

The costs of facility-level activities are assigned using machine hours. Required:

a.	Identify the activities within each process as unit-level, batch-level, product-level, or facility-level.
b.	Build an activity relational table.
c.	Compute the rates for each activity (round to 2 decimal places).