Valhalla Company manufactures small table lamps and desk lamps. The following shows the activities per product: 
Using the following information prepared by Valhalla Company, determine (a) the activity rates for each activity and (b) the activity-based factory overhead per unit for each product. 
Definitions:
Epidermis
The outermost layer of the skin that provides a waterproof barrier and creates our skin tone.
Dermis
A dense layer of vital tissue beneath the outer skin, known as the true skin, which houses sweat glands, hair follicles, and connective tissue.
Epidermis
This layer, sitting at the exterior of the skin, acts as a waterproof barrier and dictates the hue of our skin.
Subcutaneous Tissue
Subcutaneous tissue, also known as hypodermis, is the innermost layer of skin composed of fat and connective tissues, providing insulation and energy storage.
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