Chipman Inc. produces water pumps. Overhead costs have been identified as follows:

Activity Pool		Cost
Material handling	$	70,380.00
Material maintenance	$	74,600.00
Setups	$	84,388.00

Activity Driver	Activity
Number of moves	460
Number of machine hours	37,300
Number of production runs	68

Chipman makes 3 models of pumps with the following details:

	Economy	Standard	Premium
Units produced	10,150	21,200	3,565
Number of moves	158	132	170
Machine hours	9,250	20,600	7,450
Production runs	24	14	30

Required:

a. Calculate the activity rate for each activity. (Round your answers to 2 decimal places.) -Material Handling

-Material Maintenance

-Setups

b. Determine the amount of indirect costs assigned to each of the products. (Do not round your intermediate calculations. Round your answers to 2 decimal places.)

-Economy

-Standard

-Premium