The Valhalla Company Manufactures Small Lamps and Desk Lamps Using the Following Information Prepared by the Valhalla Company, Determine

The Valhalla Company manufactures small lamps and desk lamps. The following shows the activities per product: $\begin{array}{|l|c|c|c|}\hline & \text { Setups } & \text { Inspections } & \text { Assembly dlh) } \\\hline \text { Small Lamps-8,000 units } & 10,000 & 32,000 & 8,000 \\\hline \text { Desk Lamps-16,000 units } & 30,000 & 14,000 & 46,000 \\\hline & & & \\\hline\end{array}$ Using the following information prepared by the Valhalla Company, determine a) the activity rates for each activity and b) the activity-based factory overhead per unit for each product. $$\begin{array} { | l | c | c | } \hline \text { Activity Pool } & \text { Activity Base } & \text { Budgeted Amount } \\\hline \text { Setups } & 40,000 & \$ 160,000 \\\hline \text { Inspections } & 46,000 & \$ 230,000 \\\hline \text { Assembly dlh) } & 54,000 & \$ 324,000 \\\hline\end{array}$$