Valhalla Company manufactures small table lamps and desk lamps. The following shows the activities per product: Units Setups Inspections Assembly (dlh) Small table lamps 8,000 10,000 32,000 8,000 Desk lamps 16,000 30,000 14,000 46,000 Using the following information prepared by Valhalla Company, determine (a) the activity rates for each activity and (b) the activity-based factory overhead per unit for each product. Activity Total Activity-Base Usage Budgeted Activity Cost Setups 40,000 $160,000 46,000 230,000 Inspections Assembly (dlh) 54,000 324,000