1. Pinter Company had the following environmental activities andproduct information:

   1. Environmental activity costs

   Activity	Costs
   Design products (to reduce pollution)	$ 118,800
   Test for contamination	211,200
   Treat toxic waste	660,000
   Operate pollution control equipment	528,000

   2. Driver data

   	Solvent X	Solvent Y
   Design hours	2,600	4,000
   Testing hours	4,700	12,900
   Pounds of waste	500	21,500
   Machine hours	2,600	85,400

   3. Other production data

   	Solvent X	Solvent Y
   Nonenvironmental production costs	$3,080,000	$6,028,000
   Units produced	440,000	440,000

   Required:

   1. Calculate the activity rates that will beused to assign environmental costs to products.

   Design products	$	per design hour
   Testing	$	per test hour
   Treating waste	$	per pound of waste
   Operating equipment	$	per machine hour

   2. Determine the unit environmental and unitcosts of each product using ABC. If required, round your answers tothe nearest cent.

   Activities	Solvent X	Solvent Y
   Unit environmental cost	$	$
   Unit cost	$	$

   3. What if the designcosts increased to $208,800 and the cost of toxic waste decreasedto $330,000? Assume that Solvent Y uses 8,000 out of 16,000 designhours. Also assume that waste is cut by 50 percent and that SolventY is responsible for 6,270 of 6,600 pounds of toxic waste. What isthe new environmental cost for Solvent Y? If required, round yourintermediate calculations and answer to the nearest cent.
   $ per unit