m/ilrn/takeAssignment/takeAssignmentMain.do?invoker-&takeAssignmentSessionLocator-assi gnment-take&inprogress-false eBook Calculator Activity rates and product costs using activity-based costing Activity Table -Entry Lighting Activity Table Dining Room Lighting Instructions Instructions Lightsquare 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 Cost Activity Casting Assembly Inspecting Setup Materials handling Activity Base $138,592 Machine hours 59,014 16,762 32,370 38,565 Direct labor hours Number of inspections Number of setups Number of loads eregrate recards were ghtained to estimate the amount of activity to be used by the two products. The estimated activity-base usage quantities and units