Lonsdale Inc. manufactures entry and dining room lighting fixtures. Five activities are used in manufacturing the fixtures. These activitie their associated budgeted activity costs and activity bases are as follows: Budgeted Activity Activity Cost Activity Base Casting $260,260 Machine hours Assembly 182,560 Direct labor hours Inspecting 28,470 Number of inspections Setup 37,180 Number of setups Materials handling 45,760 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 5,310 4,700 10,010 Direct labor hours 4,560 6,850 11,410 Number of inspections 1,660 530 2,190 Number of setups 210 50 260 Number of loads 820 220 1,040 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. 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