EX 4-12 Activity cost pools, activity rates, and product costs using Obj. 4 activity-based costing B. Ovens, $93.80 Caldwell Home Appliances Inc. is estimating the activity cost associated with producing ovens per unit 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 informa- tion are provided as follows: Activity Pool EXCEL TEMPLATE Activity Cost Activity Base Procurement Scheduling Materials handling Product development Total cost $ 12,600 90,000 11,000 50,000 $163,600 Number of purchase orders Number of production orders Number of moves Number of engineering changes Chapter 4 Activity-Based Costing 185 The estimated activity-base usage and unit information for two product lines was deter- mined as follows: Number of Engineering Change Orders Number of Purchase Orders 400 300 700 Number of Production Orders 800 400 1,200 Number of Moves 300 200 500 Units 1,000 Ovens Refrigerators Totals 80 500 120 200 1,500 A. Determine the activity rate for each activity cost pool. B. Determine the activity-based cost per unit of each product