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 Activity Activity Base Cost Procurement $12,600 Number of purchase orders Scheduling 90,000 Number of production orders Materials handling 11,000 Number of moves Product development Total cost 50,000 $163,600 Number of engineering changes The estimated activity-base usage and unit information for two product lines was determined as follows: Number of Purchase Orders Number of Production Number of Number of Engineering Change Moves Units Orders Orders Ovens 400 800 300 80 1,000 Refrigerators 300 400 200 120 500 Totale 700 1.200 500 200 1.500