Use the following data for problems #1 & #2:

Belsky Corporation manufactures x-ray machines and has provided the following data from its activity-based costing system:

Activity Cost Pool	Total Cost	Total Activity
Assembly	$315,000	30,000	machine-hours
Processing orders	$49,000	1,400	orders
Inspection	$77,000	1,100	inspection-hours

1. Calculate an activity rate for each of Belskys three activities that it would use in the final stage of allocating costs to its products. (Hint: See Exhibit 7-7 on page 323 of the text for an example.)

2. Each year Belsky makes 500 units of its X-ray Machines requiring a total of 1,000 machine-hours, 60 orders, and 20 inspection-hours per year. In addition to the costs allocated through the activity pool, the product's direct materials cost is $50 per unit and its direct labor cost is $20 per unit.

Use this information and the activity rates calculated in Problem #1 to find the Unit Cost for one X-ray Machine. (Hint: Your final answer must give the total unit cost for one x-ray machine not the total cost of 500 machines!)