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		140,000		420,000
Prime costs		$10,080,000		$45,360,000		$55,440,000
Machine hours		140,000		700,000		840,000
Engineering hours		500		4,500		5,000
Receiving orders		300		900		1,200
Inspection hours		700		1,400		2,100
Overhead costs:
Machining		$10,080,000
Engineering		2,450,000
Receiving		348,000
Inspecting products		357,000

Required:

1. Calculate the four activity rates.

Machining rate	$fill in the blank 1 per machine hour
Engineering rate	$fill in the blank 2 per hour
Receiving rate	$fill in the blank 3 per order
Inspecting rate	$fill in the blank 4 per hour

2. Calculate the unit costs using activity rates. Round your answers to the nearest cent.

	Unit cost
Basic	$fill in the blank 5 per unit
Advanced	$fill in the blank 6 per unit

Calculate the overhead cost per unit. Round your answers to the nearest cent.

	Overhead Cost
Basic	$fill in the blank 7 per unit
Advanced	$fill in the blank 8 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	$fill in the blank 9
Advanced	$fill in the blank 10