eBook Calculator 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 Procurement Scheduling Materials handling Product development Total cost $12,600 90,000 11,000 50,000 Number of purchase orders Number of production orders Number of moves Number of engineering changes $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 1,000 100 400 300 Ovens 400 200 300 Refrigerators Totals 700 1.200 hetermine the t rattar artist and Check My Work Save and Exit Submit Assignment for Grading eBook Calculator ROCCIGICM Chong 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 1,000 Ovens 400 300 800 500 Refrigerators 300 400 1,500 700 1.200 Totals 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 Check My Work Save and Exit Submit Assignment for Grading