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 $127,750 Machine hours 63,200 Direct labor hours Assembly 21,330 Number of Inspections Setup 28,750 Number of setups Materials handling 31,600 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 2,500 1,150 3,550 Direct labor hours 960 2,200 3,160 Number of inspections 860 325 1,185 Number of 170 230 Number of loads 570 220 Units produced 5,541 2,128 7,669 Required: Complete the Activity Table for entry Mghting and dining room tighting 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 determin the total and per unit activity costs associated with each product. Round the per- unit rates to the nearest cent