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Instructions Garfield Inc manufactures entry and dining room lighting fixtures. Five activities are used in manufacturing the foures. These adivities and their associated budgeted activity costs and activity bases are as follows Activity Casting Assembly Budgeted Activity Cost $142 925 57.741 19.012 24 300 32.452 Activity Base Machine hours Direct labor hours Number of inspections Number of setups Number of loads Inspecting Setup Materials handling 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 Entry 2.456 Dining 1030 Total 3.486 Activity Base Machine hours Direct labor hours 840 3039 2.199 pro Nav Corporate records were obtained to estimate the amount of activity to be used by the two products. The estimated activity-base utape quantities and units produced follow Entry Total Dining 1,030 2.456 3.486 840 2,199 3,039 Activity Base Machine hours Direct tabor hours Number of inspections Number of saturs Number of loads Units produced 758 290 1,048 174 51 225 638 216 854 6,432 2.200 8.632 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 D. 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 . Complete the Activity Table for entry lighting foxtures a. Determine the activity rate for entry lighting activity Enter these rates in the Activity Rate column b. Use the activity rates in (a) to determine the total and per-unit activity costs associated with entry lighting product Round the perunt rates to the nearest cent Entry Lighting Fixtures Activity Activity Activity Base Activity Cost Rate Usage 5 14 Casting 14 Assembly $ $ > 1 Inspecting > Setup 35 * 40 Chinesinin 27"F Activity Table - Entry Lighting Entry Lighting Fixtures Activity Activity Base Activity Activity Usage X Rate Cost Casting S Assembly dh Inspecting $ Insp Setup S >>> loads Materiais handling mh IS Total activity cost setups Number of units $ Activity cost per unit Dr New 25 PM 484 00 12/2002 min > K Casting > > Assembly S 1 Inspecting $ Setup ninin 32202 27"F LMO . 3 Activity Table - Dining Room Lighting Dining Room Lighting Fixtures Activity Activity Base Activity Activity Usage X Rate Cost Casting IS Assembly Inspecting s dih Setup 5 > Insp Materials handling S loads mh Total activity cost Number of units Activity cost per unit setups Dravi Nyt