Activity cost pools, activity rates, and product costs using activity-bssed costing Caldwell Home Applances tnc is estimating the activity cost assoclated with producing ovens and refrigerators. The ind inect 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: The estimated activity-base usage and unit information for two product lines was determined as follows: The estimated activity-base usage and unit information for two product lines was determined as follows: a. Determine the activity rate for each activity cost pool. b. Detemine the activity-based cost per unit of each proouct. Round the per unit rates to the nearest cent. Ovens 3 per unit Refrigerators $ per unt