tor Print Item Activity Rates and Product Costs using Activity-Based Costing Lonsdale Inc. manufactures entry and dining room lighting fixtures. Five activities are used in manufacturing the fixtures. These activities and their associated budgeted activity costs and activity bases are as follows: Budgeted Activity Activity Cost Activity Base Casting $303,600 Machine hours Assembly 167,840 Direct labor hours Inspecting 23,140 Number of inspections Setup 38,860 Number of setups Materials handling 42,240 Number of loads Corporate records were obtained to estimate the amount of activity to be used by the two products. The estimated activity-base usage quantities and units produced follow: Activity Base Entry Dining Total Machine hours 4,880 4,320 9,200 Direct labor hours 4,200 6,290 10,490 Number of inspections 1,350 430 1,780 Number of setups 230 60 290 Number of loads 700 180 880 Units produced 9,609 4,800 14,400 a. Determine the activity rate for each activity. If required, round the rate to the nearest dollar. Print Item Machine hours 4,880 4,320 9,200 Direct labor hours 4,200 6,290 10,490 Number of inspections 1,350 430 1,780 Number of setups 230 60 290 Number of loads 700 180 880 Units produced 9,600 4,800 14,400 a. Determine the activity rate for each activity. If required, round the rate to the nearest dollar. Activity Activity Rate Casting per machine hour Assembly per direct labor hour Inspecting per inspection Setup per setup Materials handling per load b. Use the activity rates in (a) to determine the total and per-unit activity costs associated with each product. Round the per unit amounts to the nearest cent. Product Total Activity Cost Activity Cost Per Unit Entry Lighting Fixtures Dining Room Lighting Fixtures Activity Rates and Product Costs using Activity-Based Costing Lonsdale Inc. manufactures entry and dining room lighting fixtures. Five activities are used in manufacturing the fixtures. These activities and their associated budgeted activity costs and activity bases are as follows: Budgeted Activity Activity Cost Activity Base Casting $303,600 Machine hours Assembly 167,840 Direct labor hours Inspecting 23,140 Number of inspections Setup 38,860 Number of setups Materials handling 42.240 Number of loads Corporate records were obtained to estimate the amount of activity to be used by the two products. The estimated activity-base usage quantities and units produced follow: Activity Base Entry Dining Total Machine hours 4,880 4,320 9.200 Direct labor hours 4,200 6,290 10,490 Number of inspections 1,350 430 1,780 Number of setups 230 60 290 Number of loads 700 180 890 Units produced 9,600 4,800 14,400 a. Determine the activity rate for each activity. If required, round the rate to the fearest dollor. JUU 180 880 Units produced 9,600 4,800 14,400 a. Determine the activity rate for each activity. If required, round the rate to the nearest dollar. Activity Activity Rate Casting per machine hour Assembly per direct labor hour Inspecting per inspection Setup per setup Materials handling per load b. Use the activity rates in (a) to determine the total and per-unit activity costs associated with each product. Round the per unit amounts to the nearest cent. Product Total Activity Cost Activity Cost Per Unit Entry Lighting Fixtures Dining Room Lighting Fixtures