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:

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

nearest dollar.

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.