Shultz Company had the following environmental activities and product information:

1. Environmental activity costs

Activity	Costs
Design products (to reduce pollution)	$ 297,000
Test for contamination	528,000
Treat toxic waste	1,650,000
Operate pollution control equipment	1,320,000

2. Driver data

	Cleanser X	Cleanser Y
Design hours	6,600	3,300
Testing hours	11,700	14,700
Pounds of waste	1,300	31,700
Machine hours	6,600	125,400

3. Other production data

	Cleanser X	Cleanser Y
Nonenvironmental production costs	$2,706,000	$10,098,000
Units produced	660,000	660,000

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	Cleanser X	Cleanser 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 $387,000 and the cost of toxic waste decreased to $825,000? Assume that Cleanser Y uses 6,600 out of 13,200 design hours. Also assume that waste is cut by 50 percent and that Cleanser Y is responsible for 15,675 of 16,500 pounds of toxic waste. What is the new environmental cost for Cleanser Y? If required, round your intermediate calculations and answer to the nearest cent. $fill in the blank 9 per unit