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Ch 18 Exercises eBook Calculator Print item Activity Rates and Product Costs using Activity-Based Costing 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 Budgeted Activity Cost Activity Base $233,280 Machine hours 155,120 Direct labor hours Casting Assembly Inspecting 27,830 Number of inspections Setup 39,480 Number of setups Materials handling 42,140 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 rollow Entry Dining Total Activity Base Machine hours Direct labor hours Number of inspections 5,150 4,430 1.920 230 770 10,200 4,570 6.650 510 50 210 5,100 9,720 11.080 2.530 280 950 15,200 Number of setups Number of loads Units produced a. Determine the activity rate for each activity. If required, round the rate to the nearest dollar Activity Activity Rate 12:09 AM ^ & 2/17/2020 Ch 18 Exercises eBook Calculator Print item Activity Base Entry Dining Total Machine hours 5,150 4,570 9,720 Direct labor hours 4,430 6,650 11,080 Number of inspections 1,920 6102,530 Number of setups 230 50 280 Number of loads 770 210980 Units produced 10,200 5.100 15,300 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 Materials handling per load b. Use the activity rates in (a) to determine the total and per-unit activity costs associated with each produce. Round the per unit rates to the nearest cent Product Total Activity Cost Activity Cost Per Unit Entry Lighting Fixtures Dining Room Lighting Fixtures 12:00 AM ( 222