The total factory overhead for Mustang Seats Inc.. is budgeted at $770,000 for the year, divided among four activities: material handling, $160,000; setups $90,000; fabrication, $400,000; and assembly, $120,000.Mustang manufactures two designer seat products: a wingback and a disk. The activity-base usage quantities for each product by each activity are estimated as follows:

Materials Handling: Wingback 60 moves; Disk 440 moves

Setups: Wingback 35 setups ; Disk 240 setups

Fabrication: Wingback 6,000 DLHR ; Disk 18,000 DLHR

Assembly: Wingback 12,000 DLHR; 8,000 DLHR

Production for the year is budgeted for 5,5,00 wingback and 4,500 disks.

REQUIRED: Determine the:

1. Activity rate for each activity. (Round to the nearest cent)

2. Activity-based factory overhead in total and per unit for each product. (Round to the nearest cent)