Obj. 4 activities are used in ed activity costs and Number of inspections EX 18-11 Activity rates and product costs using activity-based costing B. Dining room Garfield Inc. manufactures entry and dining room lighting fixtures. Five activities lighting fixtures, manufacturing the fixtures. These activities and their associated budgeted activi $167.40 per unit activity bases are as follows: Budgeted Activity Activity Cost Activity Base Casting 5560,000 Machine hours EXCEL TEMPLATE Assembly 75,000 Direct labor hours Inspecting 30,000 Setup 18.750 Number of setups Materials handling 14,000 Number of loads Corporate records were obtained to estimate the amount of activity to be used by the products. The estimated activity-base usage quantities and units produced follow Activity Base Entry Total Machine hours 7.500 12,500 20,000 Direct labor hours 2.000 3,000 5,000 Number of inspections 500 250 750 Number of setups 150 100 Number of loads 250 400 300 Units produced 700 5,000 2.500 7,500 A Determine the activity rate for each activity. B. Use the activity rates in (A) to determine the total and per-unit activity costs associated with each product Dining