Pinter Company had the following environmental activities and product information:

1. Environmental activity costs

Activity	Costs
Design products (to reduce pollution)	$ 136,800
Test for contamination	243,200
Treat toxic waste	760,000
Operate pollution control equipment	608,000

2. Driver data

	Solvent X	Solvent Y
Design hours	3,000	2,700
Testing hours	5,400	9,800
Pounds of waste	600	18,400
Machine hours	3,000	73,000

3. Other production data

	Solvent X	Solvent Y
Nonenvironmental production costs	$2,660,000	$5,434,000
Units produced	380,000	380,000

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 $226,800 and the cost of toxic waste decreased to $380,000? Assume that Solvent Y uses 5,400 out of 10,800 design hours. Also assume that waste is cut by 50 percent and that Solvent Y is responsible for 7,220 of 7,600 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. $fill in the blank 9 per unit