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 1,900 5,400

Assembly hours 2,750 4,650

Inspection hours 600 2,430

Rework hours 150 450

The following activity data have been collected:

Cutting $146,000

Assembling $222,000

Inspecting $48,480

Reworking $36,000

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