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 $236,900 Machine hours Assembly 187,840 Direct labor hours 31,330 Number of inspections Inspecting Setup 51,680 Number of setups Materials handling 40,400 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: 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 5,460 4,840 10,300 Direct labor hours 4,700 7,040 11,740 Number of inspections 1,830 580 2,410 Number of setups 310 70 380 Number of loads 800 210 1,010 Units produced 10,800 5,400 16,200 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. Total Activity Cost Activity Cost Per Unit Product Entry Lighting Fixtures $ Dining Room Lighting Fixtures $