Walnut Systems produces two different products, Product X, which sells for $1,200 per unit, and Product Y, which sells for $1,800 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 Product Cost Product X Design (Engineering Hours $90,000 250 350 Machining (Machine Hours) $400,000 1100 900 Inspection (Batches) $28,000 40 30 Walnut Systems manufactures 500 units of Product X and 300 units of Product Y per month. Each unit of Product X uses $350 of direct materials and $270 of direct labor, while each unit of Product Y uses $370 of direct materials and $420 of direct labor. Calculate the activity rate for Design (only fill in the number you calculated). QUESTION 37 Refer to Walnut Systems. Calculate the activity rate for Machining. QUESTION 38 Refer to Walnut Systems. Calculate the activity rate for Inspection. QUESTION 39 Refer to Walnut Systems. Determine the total indirect costs assigned to Product X. QUESTION 40 Refer to Walnut Systems. Determine the manufacturing cost per unit for Product X