Idris 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
Casting	$263,380	Machine hours
Assembly	161,700	Direct labor hours
Inspecting	24,310	Number of inspections
Setup	33,280	Number of setups
Materials handling	38,540	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	5,370	4,760	10,130
Direct labor hours	4,620	6,930	11,550
Number of inspections	1,680	530	2,210
Number of setups	210	50	260
Number of loads	650	170	820
Units produced	10,600	5,300	15,900

a. Determine the activity rate for each activity. If required, round the rate to the nearest dollar.

Activity	Activity Rate
Casting	$fill in the blank 1 per machine hour
Assembly	$fill in the blank 2 per direct labor hour
Inspecting	$fill in the blank 3 per inspection
Setup	$fill in the blank 4 per setup
Materials handling	$fill in the blank 5 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 amounts to the nearest cent.

Product	Total Activity Cost	Activity Cost Per Unit
Entry Lighting Fixtures	$fill in the blank 6	$fill in the blank 7
Dining Room Lighting Fixtures	$fill in the blank 8	$fill in the blank 9