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	$540,000
Set Up	$191,000
Inspection	$46,000
Shipping	$97,000
Customer Service	$86,000
Total	$960,000

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

The activity base usage quantities and units produced for the three products were determined from corporate records and are as follows:

	Machine Hours	Number of Setups	Number of Inspections	Number of Customer Orders	Customer Service Requests	Units
White Sugar	5,000	85	220	1,150	60	10,000
Brown Sugar	2,500	170	330	2,600	350	5,000
Powdered Sugar	2,500	195	550	2,000	190	5,000
Total	10,000	450	1,100	5,750	600	20,000

Each product requires 0.5 machine hour per unit

1. Determine the activity rate for each activity

2. Determine the total and per unit activity cost for all three products. Round to the nearest cent