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 Machine hours Assembly Inspecting $570,000 80,000 42,000 38,000 23,750 Direct labor hours Number of inspections Number of setups Number of loads Setup Materials handling 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 Total Machine hours Entry 6,000 3,000 600 300 Dining 13,000 2,000 400 Direct labor hours Number of inspections 19,000 5,000 1,000 500 950 9,000 Number of setups 200 Number of loads 450 500 Units produced 6,000 3,000 Number of inspections 600 300 100 1,000 Number of setups 500 Number of loads 450 200 500 3,000 950 Units produced 6,000 9,000 a. Determine the activity rate for each activity. Activity Activity Rate Casting 30 per machine hour Assembly 16 per direct labor hour Inspecting per inspection Setup 76 per setup Materials handling 25 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 Activity Cost Per Unit Total Activity Cost $287,250 $466,500 $ 3.96 Entry Lighting Fixtures Dining Room Lighting Fixtures X $ 77.75 X