Instructions Garfield 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 $138,592 Machine hours Assembly 59,014 Direct labor hours Inspecting 16,762 Number of inspections Setup 32,370 Number of setups Materials handling 38,565 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 2.971 1,360 4,331 Direct labor hours 878 2,228 3,106 Number of inspections 690 296 986 Number of setups 190 59 249 Number of loads 664 193 857 Units produced 5,835 1,802 7,637