Activity Cost Pools, Activity Rates, and Product Costs using Activity-Based Costing pools, based on time records provided by the employees. The budgeted activity cost and activity-base information are provided as follows: 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) Materlais handling (per move) a. Determine the activity rate for each activity cost pool. If required, round your answers to the nearest dollar. Procurement (per purchase order) 1 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 per unit Refrigerators per unit