Activity.cost.pools, activity rates, and product costs using activity-based costing Instruction Activity Table - Ovens Activity Table - Refrigerators HI Instructions Coldwell Home Appliances Inc. is estimating the activity cost associated with producing ovens and refrigerators. The Indirect lubor can be traced into four separato activity pools, based on timo records provided by the employees. The budgeted activity cost and activity-base Information are provided as follows: Activity Procurement Scheduling Materials handling Product development Activity Pool Cost Activity Base $82,012.00 Number of purchase orders 5,112,00 Number of production orders 1021200 Number of moves 5.670.00 Number of engineering changes $100,006.00 Total cost The estimated activity base usage and unit information for two product lines was determined as follows Number of Purchase Orders Production Orders Moves Engineering Change Orders Units Ovens 465 141 210 58 777 242 12 200 541 1 Activity YProcurement Scheduling Materials handling 1 Product development Activity Pool Cost Activity Base $82,012.00 Number of purchase orders 5.112.00 Number of production orders 14,21200 Number of moves 5.670.00 Number of engineering changes $107.00600 Total cost The estimated activity base usage and unit Information for two product lines was determined as follows: Number of Purchase Orders Production Orders Moves Engineering Change Orders Units Ovens 465 141 210 58 777 Refrigerators 242 72 208 32 541 Totals 707 213 418 90 1,318 Required: Complete the Activity Tables for ovens and refrigerators a. Determine the activity rate for each activity cost pool Enter these rates in the Act wily Rate columns b. Use the activity rates in (a) to determine the activity-based cost per unit of each product found the per-unit rates to the nearest cont. Activity Table - Ovens Complete the Activity Table for overs Determine the activity rate for ovens activity Enter these rates in the Activity Rate column b. Use the activity rates in (a) to determine the total and per unit activity costs associated win ovens product. Round the per-unit rates to the nearest cent Ovens Activity Activity Base Activity Activity Usage Rate Cost Procurement $ s Scheduling $ > > Materials handling $ Product development Total $ Unit volume Activity cost per unit $ Activity Table - Refrigerators Activity Table - Refrigerators Complete the Activity Table for refrigerators a Determine the activity rate for refrigerators activity. Enter these rates in the Activity Rate column b. Use the activity rates in (a) to determine the total and per-unit activity costs associated with refrigerators product. Round the per-unvit rates to the nearest cent Refrigerators Activity Activity Activity Activity Usago Rate Cost Procurement S Scheduling $ Material handing S Product development $ Total $ Unit volume Activity cost per unit $