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	Activity Pool Cost			Activity Base
Procurement		$12,600		Number of purchase orders
Scheduling		90,000		Number of production orders
Materials handling		11,000		Number of moves
Product development		50,000		Number of engineering changes
Total cost		$163,600

The estimated activity-base usage and unit information for two product lines was determined as follows:

		Number of Purchase Orders			Number of Production Orders			Number of Moves			Number of Engineering Change Orders			Units
Ovens			400			800			300			80			1,000
Refrigerators			300			400			200			120			500
	Totals		700			1,200			500			200			1,500

a. Determine the activity rate for each activity cost pool.

Procurement (per purchase order)	$fill in the blank 1
Scheduling (per production order)	$fill in the blank 2
Materials handling (per move)	$fill in the blank 3
Product development (per engineering change order)	$fill in the blank 4

b. Determine the activity-based cost per unit of each product. Round the per unit rates to the nearest cent.

Ovens	$fill in the blank 5 per unit
Refrigerators	$fill in the blank 6 per unit

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 Activity Pool Cost Activity Base $12,600 Number of purchase orders 90,000 Number of production orders Procurement Scheduling Materials handling Product development 11,000 Number of moves Number of engineering changes 50,000 $163,600 Total cost The estimated activity-base usage and unit information for two product lines was determined as follows: Number of Purchase Orders Number of Production Orders Number of Moves Number of Engineering Change Orders Units Ovens 800 300 80 1,000 400 300 Refrigerators 400 120 500 200 500 Totals 700 1,200 200 1,500 a. Determine the activity rate for each activity cost pool. 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 the per unit rates to the nearest cent. . . Ovens per unit Refrigerators per unit