A company produces pool pumps. Overhead costs have been identified as follows:

Activity Pool Cost

Material handling $ $62,775\mathrm{.}00$

Machine maintenance $75,000\mathrm{.}00$

Setups $83,776\mathrm{.}00$

Cost Driver Total Activity

Number of moves $405$

Number of machine hours $37,500$

Number of production runs $68$

The company makes three models of pumps with the following activity demands:

Economy Standard Premium

Units produced $10,14021,7003,520$

Number of moves $104132169$

Machine hours $9,55020,7007,250$

Production runs $231629$

Required:

Calculate the activity rate for each activity.

Determine the amount of indirect costs assigned to each of the products.