Teldar Manufacturing Company is a diversified manufacturer that manufactures three products (M5, Z4, and I8) 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:

1	Activity	Activity Cost Pool
2	Production	$238,830.00
3	Setup	96,585.00
4	Material handling	9,660.00
5	Inspection	52,364.00
6	Product engineering	171,622.00
7	Total	$569,061.00

The activity bases identified for each activity are as follows:

Activity	Activity Base
Production	Machine hours
Setup	Number of setups
Material handling	Number of parts
Inspection	Number of inspection hours
Product engineering	Number of engineering hours

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

	Machine	Number of	Number of	Number of	Number of
	Hours	Setups	Parts	Inspection Hours	Engineering Hours	Units
M5	901	62	73	428	134	1,245
Z4	773	117	156	313	191	918
I8	421	232	254	247	213	520
Total	2,095	411	483	988	538	2,683

Each product requires 0.77 machine hour per unit.

Required:

Complete the Activity Tables for M5, Z4 and I8.

	1. Determine the activity rate for each activity.*
	2. Use the activity rates in (1) to determine the total and per-unit activity costs associated with all three products.*
	* If required, round all per-unit amounts to the nearest cent.