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: Budgeted Activity Cost Activity Base Activity Casting Assembly Inspecting Setup $285,600 Machine hours 206,150 Direct labor hours 43,200 Number of inspections 40,310 Number of setups 52,530 Number of loads 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: Activity Base Entry Dining Total Machine hours 5,050 4,470 9,520 Direct labor hours 4,340 6,510 10,850 Number of inspections 2,050 650 2,700 Number of setups 230 60 290 Number of loads 810 220 1,030 Units produced 10,000 5,000 15,000 a. Determine the activity rate for each activity. If required, round the rate to the nearest dollar. a. Determine the activity rate for each activity. If required, round the rate to the nearest dollar. Activity Casting Assembly Inspecting Setup Activity Rate per machine hour per direct labor hour per inspection 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 product. Round the per unit amounts to the nearest cent. Product Total Activity Cost Entry Lighting Fixtures Dining Room Lighting Fixtures Activity Cost Per Unit