Shultz Company had the following environmental activities and product information: 1. Environmental activity costs Costs Activity Design products (to reduce pollution) Test for contamination Treat toxic waste Operate pollution control equipment $ 175,500 312,000 975,000 780,000 2. Driver data Cleanser X Cleanser Y Design hours Testing hours Pounds of waste Machine hours 3,900 6,900 800 3,900 7,800 24,300 38,200 152,100 3. Other production data Cleanser X Cleanser Y Nonenvironmental production costs Units produced $5,694,000 780,000 $9,750,000 780,000 1. Calculate the activity rates that will be used to assign environmental costs to products. Design products $ per design hour Testing $ per test hour Treating waste $ per pound of waste Operating equipment 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 Unit cost 3. What if the design costs increased to $265,500 and the cost of toxic waste decreased to $487,500? Assume that Cleanser Y uses 15,600 out of 31,200 design hours. Also assume that waste is cut by 50 percent and that Cleanser Y is responsible for 9,262.5 of 9,750 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. per unit