Activity Cost Pools, Activity Rates, and Product Costs using Activity-Based Costing Caldwell Home Appliances Inc. is estimating the activity cost associated with producing ovens and 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 Pool Cost Activity Activity Base Procurement Scheduling Materials handling Product development Total cost The estimated activity-base usage and unit information for two product lines was determined as follows: $153,120 10,920 33,540 30,130 $227,710 Number of purchase orders Number of production orders Number of moves Number of engineering changes Number of Purchase Orders 580 580 1,160 Number of Production Orders 280 140 420 Number of Engineering Change Orders 160 70 230 Number of Moves Units 460 320 780 1,480 1,110 2,590 Ovens Refrigerators Totals a. Determine the activity rate for each activity cost pool. If required, round your answers to the nearest dollar Procurement (per purchase order) Scheduling (per production order) Materials handling (per move) Product development (per engineering change order) b. Determine the activity-based cost per unit of each product. Round your answers to the nearest cent. Ovens Refrigerators 132 26 43 131 84.2 X per unit per unit