Zapato Company produces two types of boots: vaquero and vaquera. There are four activities associated with the two products. Drivers for the four activities are as follows:

	Vaquero			Vaquera
Cutting hours	4,000			5,400
Assembly hours	2,850			4,650
Inspection hours	945			2,430
Rework hours	150			450

The following activity data have been collected:

Cutting	$225,600
Assembling	300,000
Inspecting	67,500
Reworking	45,000

Required:

Calculate the activity rates that would be used to assign costs to each product.

Cutting	$ per cutting hour
Assembling	$ per assembling hour
Inspecting	$ per inspecting hour
Reworking	$ per reworking hour