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:ActivityBudgetedActivity CostActivity BaseCasting$$289,500$ Machine hoursAssembly$187,000$ Direct labor hoursInspecting$28,560$ Number of inspectionsSetup$47,730$ Number of setupsMaterials handling$40,020$ Number of loadsCorporate records were obtained to estimate the amount of activity to be used by the two products. The estimated activity$-$base usage quantities and units produced follow:Activity BaseEntryDiningTotalMachine hours$5,1104,5409,650$ Direct labor hours$4,4006,60011,000$ Number of inspections$1,5504902,040$ Number of setups$30070370$ Number of loads$690180870$ Units produced$10,2005,10015,300$ a$.$ Determine the activity rate for each activity. If required, round the rate to the nearest dollar.ActivityActivity Rate Casting$fill in the blank $1$per machine hourAssembly$fill in the blank $2$per direct labor hourInspecting$fill in the blank $3$per inspectionSetup$fill in the blank $4$per setupMaterials handling$fill in the blank $5$per loadb. Use the activity rates in $($a$)$ to determine the total and per$-$unit activity costs associated with each product. Round the per unit amounts to the nearest cent.ProductTotal Activity CostActivity Cost Per UnitEntry Lighting Fixtures$fill in the blank $6$$fill in the blank $7$Dining Room Lighting Fixtures$fill in the blank $8$