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 2,400 5,400

Assembly hours 2,900 4,650

Inspection hours 825 2,430

Rework hours 150 450

The following activity data have been collected:

Cutting $202,800

Assembling $302,000

Inspecting $65,100

Reworking $39,000

Required:

Calculate the activity rates that would be used to assign costs to each product. If required, round your answers to the nearest cent.

Cutting: $

per cutting hour

Assembling: $

per assembling hour

Inspecting: $

per inspecting hour

Reworking: $

per reworking hour