Lonsdale 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 Base Activity Casting $322,080 Machine hours Assembly 189,210 Direct labor hours Inspecting 35,840 Number of inspections Setup 36,990 Number of setups Materials handling 38,540 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 5,170 4,590 9,760 Direct labor hours 4,450 6,680 11,130 Number of inspections 1,950 610 2,560 Number of setups 220 50 270 Number of loads 740 200 940 Units produced 10,200 5,100 15,300 a. Determine the activity rate for each activity. If required, round the rate to the nearest dollar. Activity Activity Rate Casting per machine hour Assembly $ per direct labor hour Inspecting per inspection Setup $ per setup Materials handling per load b. Use the activity rates in (a) to determine the total and per-unit activity costs associated with each product. Round the per unit amounts to the nearest cent. Product Total Activity Cost Activity Cost Per Unit Entry Lighting Fixtures Dining Room Lighting Fixtures