Content Area 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 Procurement Activity Pool Cost Activity Base Number of purchase orders $156,000 Scheduling 10,000 Number of production orders Materials handling 22,440 Number of moves Product development Total cost 26,640 $215,080 Number of engineering changes 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 660 270 400 130 1,460 Refrigerators 640 130 280 50 1,100 Totals 1,300 400 680 180 2,560 a. Determine the activity rate for each activity cost pool. If required, round your answers to the nearest dollar. Procurement (per purchase order) Scheduling (per production order) Number of Number of Number of Purchase Orders Production Orders Moves Ovens 660 270 400 Refrigerators 640 130 280 Totals 1,300 400 680 Number of Engineering Change Orders 130 50 180 a. Determine the activity rate for each activity cost pool. If required, round your answers to the nearest dollar. 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 your answers to the nearest cent. Ovens Refrigerators per unit per unit 1