eturer uses activity-based costing to assign overhead costs to products. Budgeted information QS 17-8 ected a ctivities for next year follows. Form two cost pools and compute activity rates for each of the Computing activity rates r selected ost pools P3 Activity Expected Cost Cost Driver Purchase orders Square feet Square feet Expected Usage of Cost Driver 4,500 purchase orders 5,000 square feet 5,000 square feet Purchasing . . $135,000 32,000 65,000 utilities