Garfield Inc, manufactures entry and dining room lighting fixtures. Five activities are used in manufacturing the fixtures. These activities and their associated budgeted activity costs and activity bases are as follows: Budgeted Activity Cost Activity Activity Base Casting $560,000 Machine hours Assembly 19 75,000 Direct labor hours Inspecting 30,000 Number of inspections Setup 18,750 Number of setups Materials handling 14,000 Number of loads Corporate records were obtained to estimate the amount of activity to be used by the two products. The estimated activity-base usage quantities and units produced follow. Activity Base Entry Dining Total Machine hours 7,500 12,500 20,000 Direct labor hours 2,000 3,000 5,000 Number of inspections 500 250 750 Number of setups 150 100 250 Instructions Tivia CIiAIiAI WIN 9 X IVULI VI TUUUS Corporate records were obtained to estimate the amount of activity to be used by the two products. The estimated activity-base usage quantities and units produced follow Activity Base Entry Total Dining 12,500 Machine hours 7,500 20,000 Direct labor hours 2,000 3,000 5,000 500 250 750 Number of inspections Number of setups 150 100 250 Number of loads 400 300 700 Units produced 5,000 2,500 7,500 Required: Complete the Activity Table for entry lighting and dining room lighting fixtures. a. Determine the activity rate for each activity. Enter these rates in the Activity Rate columns b. Use the activity rates in (a) to determine the total and per-unit activity costs associated with each product. Round the per-unit rates to the nearest cent