Activity cost pools, activity rates, and product costs using OBJ. 4 activity-based costing Hipster Home Appliances Inc. is estimating the activity cost associated with producing ovens and refrigerators. The indirect labor can be traced into four separate activity pools, based on time records provided by the employees. The budgeted activity cost and activitybase information are provided as follows:

Activity Pool Activity Cost Activity Base Procurement $66,000 Number of purchase orders Scheduling 4,120 Number of production orders Materials handling 13,280 Number of moves Product development 8,100 Number of engineering changes _______ Total cost $91,500 _______ The estimated activity-base usage and unit information for two product lines was determined from corporate records as follows:
Number of Number of Number of Purchase Production Number of Engineering Orders Orders Moves Changes Units Ovens 400 136 240 68 740 Refrigerators 260 70 175 40 600 ____ ___ ___ ___ _____ Totals 660 206 415 108 1,340 _____ ___ ___ ___ ___ ___ ___ ___ _____ _____

a. Determine the activity rate for each activity cost pool.

b. Determine the activity-based cost per unit of each product.