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	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

Required:

Complete the Activity Table for entry lighting and dining room lighting fixtures.

A.	Determine the activity rate for each activity. Enter these rates in the Activity Rate columns.
B.	Use the activity rates in (A) to determine the total and per-unit activity costs associated with each product. Round the per-unit rates to the nearest cent.

Complete the Activity Table for entry lighting fixtures.

A.	Determine the activity rate for each activity. Enter these rates in the Activity Rate column.
B.	Use the activity rates in (A) to determine the total and per-unit activity costs associated with each product. Round the per-unit rates to the nearest cent.

	Entry Lighting Fixtures
Activity	Activity-
	Base		Activity		Activity
	Usage	X	Rate	=	Cost
Casting	mh		/mh
Assembly	dlh		/dlh
Inspecting	insp.		/insp.
Setup	setups		/setup
Materials handling	loads		/load
Total activity cost
Number of units
Activity cost per unit

Complete the Activity Table for dining room lighting fixtures.

A.	Determine the activity rate for each activity. Enter these rates in the Activity Rate column.
B.	Use the activity rates in (A) to determine the total and per-unit activity costs associated with each product. Round the per-unit rates to the nearest cent.

	Dining Room Lighting Fixtures
Activity	Activity-
	Base		Activity		Activity
	Usage	X	Rate	=	Cost
Casting	mh		/mh
Assembly	dlh		/dlh
Inspecting	insp.		/insp.
Setup	setups		/setup
Materials handling	loads		/load
Total activity cost
Number of units
Activity cost per unit