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Activity rates and product costs using activity-based costing Lonsdale 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: Casting Budgeted Activity Activity Cost Activity Base $512,000 Machine hours Assembly 105,000 Direct labor hours Inspecting 44,100 Number of inspections Setup 35,100 Number of setups Materials handling 23,000 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 5,050 10,950 16,000 Direct labor hours 4,200 2,800 7,000 Number of inspections 210 840 1,050 Number of setups 270 180 450 Number of loads 300 700 1,000 Units produced 4,000 2,500 6,500 This information has been collected in the Microsoft Excel Online file. Open the spreadsheet, perform the required analysis, and input your answers in the questions below. X Open spreadsheet 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 $ per setup 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 rates to the nearest cent. Product Total Activity Cost Activity Cost Per Unit Entry Lighting Fixtures $ S Dining Room Lighting Fixtures $ $