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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

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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 Activity Cost Activity Base Casting $279,440 Machine hours Assembly 216,220 Direct labor hours Inspecting 28,800 Number of inspections Setup 55,100 Number of setups Materials handling 44,180 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 Total 5.290 Dining 4,690 6,830 9,980 11,380 4,550 Machine hours Direct labor hours Number of Inspections Number of setups 430 1,800 1,370 310 70 380 Number of loads 740 200 940 Units produced 10.600 5,300 15.900 a. Determine the activity rate for each activity. If required, round the rate to the nearest dollar

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