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	$257,040		Machine hours
Assembly	177,990		Direct labor hours
Inspecting	28,420		Number of inspections
Setup	53,280		Number of setups
Materials handling	37,260		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	4,870		4,310		9,180
Direct labor hours	4,190		6,280		10,470
Number of inspections	1,540		490		2,030
Number of setups	300		70		370
Number of loads	640		170		810
Units produced	9,600		4,800		14,400

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