Obj. 4 ures. Five activities are used in ociated budgeted activity costs and cost per unit for each prow 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 activitie lighting fixtures, manufacturing the fixtures. These activities and their associated budgeted activit $167.40 per unit activity bases are as follows: Budgeted Activity Activity Cost $560,000 EXCEL TEMPLATE 75,000 Inspecting 30,000 Setup 18,750 Materials handling Casting Assembly Activity Base Machine hours Direct labor hours Number of inspections Number of setups Number of loads 14,000 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 Machine hours Direct labor hours Number of inspections Number of setups Number of loads Units produced Entry 7,500 2,000 500 150 400 5,000 Dining 12,500 3,000 250 100 300 2,500 Total 20,000 5,000 750 250 700 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