Juguette has decided to implement ABC. Expected product-costing data are given below:

	Robots	Race Cars	Total
Units produced	50,000	250,000
Prime costs	$200,000	$750,000	$950,000
Machine hours	20,000	10,000	30,000
Number of setups	25	75	100
Number of moves	140	210	350
Inspection hours	1,200	2,800	4,000

Overhead costs:
Machining	$150,000
Setting up	80,000
Moving materials	70,000
Inspecting products	50,000

1. Calculate the four activity rates:

Machining:

Setting up:

Moving materials:

Inspecting products:

2. Calculate the unit costs using activity rates.