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1 2 Procurement Scheduling Materials handling 5 Product development Total cost Activity Activity Pool Cost Activity Base $70,720.00 Number of purchase orders 4,956.00 Number of

1 2 Procurement Scheduling Materials handling 5 Product development Total cost Activity Activity Pool Cost Activity Base $70,720.00 Number of purchase orders 4,956.00 Number of production orders 14,190.00 Number of moves 7,848.00 Number of engineering changes $97,714.00 The estimated activity-base usage and unit information for two product lines was determined as follows: Number of Purchase Orders Production Orders Moves Engineering Change Orders Units Ovens 453 161 264 72 670 37 564 Refrigerators 227 75 166 Totals 680 236 430 109 1,234 Activity Table Ovens Complete the Activity Table for ovens. a. Determine the activity rate for ovens activity. Enter these rates in the Activity Rate column. b. Use the activity rates in (a) to determine the total and per-unit activity costs associated with ovens product. Found the per-unit rates to the nearest cent Activity- Activity Base Usage Procurement Scheduling Materials handling Product development Total Unit volume Activity cost per unit 4 4 Ovens Activity Activity Rate Cost 4 Activity Table - Refrigerators Complete the Activity Table for refrigerators. a. Determine the activity rate for refrigerators activity. Enter these rates in the Activity Rate column. b. Use the activity rates in (a) to determine the total and per-unit activity costs associated with refrigerators product. Round the per-unit rates to the nearest cent Activity- Activity Base Procurement Scheduling Materials handling Product development Total Unit volume Activity cost per unit Usage S S Refrigerators Activity Rate b S Activity Cost

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