1. Pinter Company had the following environmental activities and product information:

   1. Environmental activity costs

   Activity	Costs
   Design products (to reduce pollution)	$ 118,800
   Test for contamination	211,200
   Treat toxic waste	660,000
   Operate pollution control equipment	528,000

   2. Driver data

   	Solvent X	Solvent Y
   Design hours	2,600	4,000
   Testing hours	4,700	12,900
   Pounds of waste	500	21,500
   Machine hours	2,600	85,400

   3. Other production data

   	Solvent X	Solvent Y
   Nonenvironmental production costs	$3,080,000	$6,028,000
   Units produced	440,000	440,000

   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 $208,800 and the cost of toxic waste decreased to $330,000? Assume that Solvent Y uses 8,000 out of 16,000 design hours. Also assume that waste is cut by 50 percent and that Solvent Y is responsible for 6,270 of 6,600 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