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

Activity Pool		Cost
Material handling	$	70,620.00
Material maintenance	$	72,600.00
Setups	$	86,181.00

Activity Driver	Activity
Number of moves	440
Number of machine hours	36,300
Number of production runs	69

Chipman makes 3 models of pumps with the following details:

	Economy	Standard	Premium
Units produced	10,030	21,900	3,540
Number of moves	139	134	167
Machine hours	9,950	21,300	5,050
Production runs	25	12	32

Required:

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

Activity Pool	Activity Rate
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.)

Models	Cost
Economy
Standard
Premium