Activity Activity Pool Cost Activity Base

Procurement $$12,600$ Number of purchase orders

Scheduling $90,000$ Number of production orders

Materials handling $11,000$ Number of moves

Product development $50,000$ Number of engineering changes

Total cost $$163,600$

The estimated activity$-$base usage and unit information for two product lines was determined as follows:

Number of

Purchase Orders Number of

Production Orders Number of

Moves Number of

Engineering Change Orders

Units

Ovens $400800300801,000$

Refrigerators $300400200120500$

Totals $7001,2005002001,500$

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

Procurement $($per purchase order$)$ $fill in the blank $1$

Scheduling $($per production order$)$ $fill in the blank $2$

Materials handling $($per move$)$ $fill in the blank $3$

Product development $($per engineering change order$)$ $fill in the blank $4$

b$.$ Determine the activity$-$based cost per unit of each product. Round the per unit rates to the nearest cent.

Ovens $fill in the blank $5$ per unit

Refrigerators $fill in the blank $6$ per unit