Roberts Company produces two weed eaters: basic and advanced. The company has four activities: machining, engineering, receiving, and inspection. Information on these activities and their drivers is given below.

Basic Advanced Total Units produced 90,000 270,000 Prime costs $7,020,000 $29,160,000 $36,180,000 Machine hours 90,000 450,000 540,000 Engineering hours 300 2,700 3,000 Receiving orders 400 1,200 1,600 Inspection hours 1,000 2,000 3,000 Overhead costs: Machining $4,860,000 Engineering 1,590,000 Receiving 528,000 Inspecting products 570,000 1. Calculate the four activity rates. Machining rate $ 9 per machine hour Engineering rate $ 530 per hour Receiving rate $ 330 per order Inspecting rate $ 190 per hour 2. Calculate the unit costs using activity rates. Round your answers to the nearest cent. Unit cost Basic $ 14.34 X per unit Advanced $ 23.17 X per unit Calculate the overhead cost per unit. Round your answers to the nearest cent. Overhead Cost Basic $ 63.66 X per unit Advanced $ 84.83 per unit 3. If consumption ratios instead of activity rates were used to assign costs instead of activity rates, show the cost assignment for the inspection activity. Cost assignment Basic 96,000 X Advanced $ 192,000 X