Walnut Systems produces two different products, Product A, which sells for $131 per unit, and Product B, which sells for $201 per unit, using three different activities: Design, which uses Engineering Hours as an activity driver, Machining, which uses machine hours as an activity driver, and inspection, which uses number of batches as an activity driver. The cost of each activity and usage of the activity drivers are as follows: Usage by Usage by Cost Product Design Engineering Hours) Products 5166,314 205 318 Machining machine Hours 5522.900 1,090 5 29,585 3,060 22 Walnut manufactures 10,400 units of Product A and 8,700 units of Product B per month. Each unit of Product A uses 41 of direct materials and S19 of direct labor, while each unit of Product uses $71 of direct materials and S34 of direct labor Required: a. Calculate the activity rate for design Rate for Design per hour b. Calculate the activity rate for machining Rate for Machining per hour c. Calculate the activity rate for inspection. Rate for inspection per batch d. Determine the indirect costs assigned to Product A Indirect Costs e. Determine the indirect costs assigned to Product B. Indirect costs f. Determine the manufacturing cost per unit for Product A. (Round your answer to 2 decimal places.) Manufacturing Cost per unit