Instructions Lightsquare 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 Casting Assembly Inspecting Setup Materials handling Activity Base $114,380 achine hours 66,620 26,985 29,631 28,105 Direct labor hours Number of inspections Number of setups 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 Machine hours Direct labor hours Number of inspections Number of setups Number of loads Entry Dining Total 2,100 1,168 3,268 1,0892,242 3,331 308 1,285 249 803 977 190 593 59 210