Pinter Company had the following environmental activities and product information:

1. Environmental activity costs

Activity	Costs
Design products (to reduce pollution)	$ 72,000
Test for contamination	128,000
Treat toxic waste	400,000
Operate pollution control equipment	320,000

2. Driver data

	Solvent X	Solvent Y
Design hours	1,600	800
Testing hours	2,800	3,600
Pounds of waste	300	7,700
Machine hours	1,600	30,400

3. Other production data

	Solvent X	Solvent Y
Nonenvironmental production costs	$1,344,000	$1,952,000
Units produced	160,000	160,000

Required:

1. Calculate the activity rates that will be used to assign environmental costs to products.

Design products	$_______	per design hour
Testing	$_______	per test hour
Treating waste	$_______	per pound of waste
Operating equipment	$_______	per machine hour

2. Determine the unit environmental and unit costs of each product using ABC. If required, round your answers to the nearest cent.

Activities	Solvent X	Solvent Y
Unit environmental cost	$	$
Unit cost	$	$

3. What if the design costs increased to $162,000 and the cost of toxic waste decreased to $200,000? Assume that Solvent Y uses 1,600 out of 3,200 design hours. Also assume that waste is cut by 50 percent and that Solvent Y is responsible for 3,800 of 4,000 pounds of toxic waste. What is the new environmental cost for Solvent Y? If required, round your intermediate calculations and answer to the nearest cent. $_________ per unit