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		150,000		450,000
Prime costs		$13,500,000		$51,300,000		$64,800,000
Machine hours		150,000		750,000		900,000
Engineering hours		300		2,700		3,000
Receiving orders		400		1,200		1,600
Inspection hours		900		1,800		2,700
Overhead costs:
Machining		$11,700,000
Engineering		1,380,000
Receiving		400,000
Inspecting products		351,000

Required:

1. Calculate the four activity rates.

Machining rate	$13 per machine hour
Engineering rate	$460 per hour
Receiving rate	$250 per order
Inspecting rate	$130 per hour

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

	Unit cost
Basic	$ per unit
Advanced	$ per unit

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

	Overhead Cost
Basic	$ per unit
Advanced	$ 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	$
Advanced	$