Shultz Company had the following environmental activities and product information:

$1.$ Environmental activity costs

Activity Costs

Design products $($to reduce pollution$)$ $ $244,800$

Test for contamination $435,200$

Treat toxic waste $1,360,000$

Operate pollution control equipment $1,088,000$

$2.$ Driver data

Cleanser X Cleanser Y

Design hours $5,4004,800$

Testing hours $9,70017,500$

Pounds of waste $1,10032,900$

Machine hours $5,400130,600$

$3.$ Other production data

Cleanser X Cleanser Y

Nonenvironmental production costs $$4,216,000$ $$8,296,000$

Units produced $680,000680,000$

Required:

$1.$ Calculate the activity rates that will be used to assign environmental costs to products.

Design products $fill in the blank $1$

$24$

per design hour

Testing $fill in the blank $2$

$16$

per test hour

Treating waste $fill in the blank $3$

$40$

per pound of waste

Operating equipment $fill in the blank $4$

$8$

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 $5$

$0\mathrm{.}55$

$fill in the blank $6$

$4\mathrm{.}05$

Unit cost $fill in the blank $7$

$4\mathrm{.}05$

$fill in the blank $8$

$3.$ What if the design costs increased to $$334,800$ and the cost of toxic waste decreased to $$680,000?$ Assume that Cleanser Y uses $9,600$ out of $19,200$ design hours. Also assume that waste is cut by $50$ percent and that Cleanser Y is responsible for $12,920$ of $13,600$ 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 $9$

$3\mathrm{.}14$

per unit