Pinter Company had the following environmental activities and product information:

1. Environmental activity costs

Activity	Costs
Design products (to reduce pollution)	$ 31,500
Test for contamination	56,000
Treat toxic waste	175,000
Operate pollution control equipment	140,000

2. Driver data

	Solvent X	Solvent Y
Design hours	700	1,400
Testing hours	1,200	4,400
Pounds of waste	100	6,900
Machine hours	700	27,300

3. Other production data

	Solvent X	Solvent Y
Nonenvironmental production costs	$1,176,000	$1,582,000
Units produced	140,000	140,000

Required:

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

Design products	$fill in the blank 1	per design hour
Testing	$fill in the blank 2	per test hour
Treating waste	$fill in the blank 3	per pound of waste
Operating equipment	$fill in the blank 4	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	$fill in the blank 5	$fill in the blank 6
Unit cost	$fill in the blank 7	$fill in the blank 8

3. What if the design costs increased to $121,500 and the cost of toxic waste decreased to $87,500? Assume that Solvent Y uses 2,800 out of 5,600 design hours. Also assume that waste is cut by 50 percent and that Solvent Y is responsible for 1,662.5 of 1,750 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. $fill in the blank 9 per unit