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 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: Line Item Description Amount 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. Line Item Description Activity rate Cutting $fill in the blank 1 per cutting hour Assembling $fill in the blank