Illuminate Inc. manufactures indoor and outdoor 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 rates and product costs using activity-based costing Illuminate Inc. manufactures indoor and outdoor lighting fixtures. Five activities are used in manufacturing the fixtures. These activities and their associated budgeted activity costs and activity bases are as follows: 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: Required In the green cells, determine the activity rate for each activity using cell references or Excel formulas. Formulas entered in the green cells will show in the orange cells - do not modify the existing orange cell formulas that do this. Round activity rate to a whole number, if necessary. Use the activity rates above to determine the total and per-unit activity costs associated with each product using cell references or Excel formulas. Formulas entered in the green cells will show in the orange cells - do not modify the existing orange cell formulas that do this. Round total activity cost to a whole number, if necessary. Round activity cost per unit to two decimal places, if necessary. \begin{tabular}{l|l|l|l|} & Total Activity Cost & Formulas \\ \hline & \\ \hline Indoor Lighting Fixtures \\ Outdoor Lighting Fixtures \\ \hline & Activity Cost Per Unit & Formulas \\ \hline Indoor Lighting Fixtures & \\ \hline Outdoor Lighting Fixtures \end{tabular}