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:

Activity	Budget Activity Cost	Activity Base
Casting	$325,500	Machine hours
Assembly	212,000	Direct labor hours
Inspecting	46,580	number of inspections
Setup	35,100	number of setups
Materials Handling	41,730	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	4930	4370	9300
direct labor hours	4240	6360	10600
number of inspection	2080	660	2740
number of setups	210	50	260
number of loads	850	220	1070
units produced	9800	4900	14700

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	$	$