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: Vaquera Vaquero 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 0.57 X per cutting hour Assembling 0.62 X per assembling hour Inspecting 0.72 X per inspecting hour Reworking 0.75 X per reworking hour