Sweet Sugar Company manufactures three products (white sugar, brown sugar and powdered sugar) in a continuous production process. Senior management has asked the controller to conduct an activity based costing study. The controller identified the amount of factory overhead required by the critical activities of the organization as follows: Activity Budgeted Activity Cost Production $500,000 Setup 144,000 Inspection 44,000 Shipping 115,000 Customer Service 84,000 The activity bases identified for each activity are as follows: Activity Activity Base Production Machine hours Setup Number of setups Inspection Number of inspections Shipping Number of customer orders Customer Service Number of Customer Service requests Number of Machine Number Number of Customer Hours of Setups Inspections Orders White Sugar 5.000 85 220 1.150 Brown Sugar 2.5001703302,600 Powdered Sugar 2.500 195 5 50 2.000 Total 10,000 450 1,100 5,750 Each product requires .05 machine hour per unit. Number of Service Requests 60 350 Units 10.000 5.000 190 600 5.000 20,000 1) Determine the Activity Rate for each activity 2) Determine the total and per unit activity cost for all three products (to the nearest cent)