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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

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:

Line Item Description Vaquero Vaquera
Cutting hours 1,900 5,400
Assembly hours 2,900 4,650
Inspection hours 675 2,430
Rework hours 300 450

The following activity data have been collected:

Line Item Description Amount
Cutting $160,600
Assembling $339,750
Inspecting $55,890
Reworking $48,750

Required:

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

Line Item Description Activity rate
Cutting: $fill in the blank 1 per cutting hour
Assembling: $fill in the blank 2 per assembling hour
Inspecting: $fill in the blank 3 per inspecting hour
Reworking: $fill in the blank 4 per reworking hour

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