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 Budgeted

Activity Cost

Activity Base

Casting $$504,000$ Machine hours

Assembly $68,000$ Direct labor hours

Inspecting $38,000$ Number of inspections

Setup $44,550$ Number of setups

Materials handling $29,700$ 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 $5,68012,32018,000$

Direct labor hours $2,4001,6004,000$

Number of inspections $2307701,000$

Number of setups $330220550$

Number of loads $200700900$

Units produced $4,6002,4007,000$

This information has been collected in the Microsoft Excel Online file. Open the spreadsheet, perform the required analysis, and input your answers in the questions below.

Open spreadsheet

Determine the activity rate for each activity. If required, round the rate to the nearest dollar.