Answer:
Activity Rate for Setup = $18
Explanation:
Given
Activity Total Activity-Base Usage Budgeted Activity Cost
Setups 10,000 $180,000
Inspections 24,000 $120,000
Assembly (dlh) 80,000 $400,000
Activity Rate is calculated by: Budget Activity Cost/Activity Base Usage
Where Activity Base (for Setup) = 10,000
Budget Activity Cost = $180,000
So, Activity Rate for Setup = $180,000/10,000
Activity Rate for Setup = $18
Hence, the calculated activity Rate for setups is $18