Walnut Systems produces two different products, Product A, which sells for $136 per unit, and Product B, which sells for $191 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:

	Cost	Usage by Product A	Usage by Product B
Design (Engineering Hours)	$166,108	214	310
Machining (Machine Hours)	$569,240	1,180	3,100
Inspection (Batches)	$31,000	43	19

Walnut manufactures 10,000 units of Product A and 7,000 units of Product B per month. Each unit of Product A uses $42 of direct materials and $13 of direct labor, while each unit of Product B uses $65 of direct materials and $34 of direct labor

a. Calculate the activity rate for design. -per hour b. Calculate the activity rate for machining. -per hour c. Calculate the activity rate for inspection. -per batch d. Determine the indirect costs assigned to Product A. e. Determine the indirect costs assigned to Product B. f. Determine the manufacturing cost per unit for Product A. (Round your answer to 2 decimal places.) -per unit g. Determine the manufacturing cost per unit for Product B. (Round your answer to 2 decimal places.) -per unit h. Determine the gross profit per unit for Product A. (Round your intermediate calculation to 2 decimal places. Round your answer to 2 decimal places.) -per unit i. Determine the gross profit per unit for Product B. (Round your intermediate calculation to 2 decimal places. Round your answer to 2 decimal places.) -per unit