ABC Company is estimating the activity cost associated with producing ovens an 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 activity-base information are provided as follows: Activity Procurement Scheduling Materials Handling Product Development Total Cost Activity Pool Cost Activity Base $74,500 $6,200 $21,200 $10,100 $112,000 Number of purchase orders Number of production orders Number of moves Number of engineering changes The estimated activity-base usage and unit information for two product lines was determined from corporate records as follows: # Purchase # Production Orders # Engineering Orders 145 85 230 s Changes 500 Refrigerators 300 Totals 800 # move 260 180 440 Units 850 550 1,400 Oven 74 26 100 Instructions: a) Determine the activity rate for each activity cost pool. b) Determine the activity-based cost per unit of each product. (15 points