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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

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

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