72. Which of the following is a cost pool used with the activity-based costing method? a. direct materials dollars b. total selling and administrative expenses c. total factory overhead d. production setups 73. Activity rates are determined by I a. dividing the actual cost for each activity pool by the estigated activity base for that pool b. dividing the cost budgeted for each activity pool by the actual activity base for that pool c. dividing the actual cost for each activity pool by the actual activity base for that pool d. dividing the cost budgeted for each activity pool by the estimated activity base for that pool 74. Shubelik Company is changing to an activity-based costing method. It has determined that it will use three cost pools: setups, Inspections, and assembly. Which of the following would not be used as the activity base for any of these three activities? a number of inspections b. number of setups c. number of units to be produced d. number of direct labor hours