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Gable Company uses three activity cost pools. Each pool has a cost driver. Information for Gable Company follows: Activity Cost Pools Machining Designing costs Setup

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Gable Company uses three activity cost pools. Each pool has a cost driver. Information for Gable Company follows: Activity Cost Pools Machining Designing costs Setup costs Total Cost of Pool Cost Driver $246,000 Number of machine hours 65,000 Number of design hours 71,000 Number of batches Estimated Cost Driver 75,000 9,000 420 Required: 1. Compute the activity rate for each activity. (Round your answers to 2 decimal places.) Activity Rate Activity Machining Design Costs Setup per Machine Hour per Design Hour per Batch 2. Classify each activity as facility, product, batch, or unit level. Machining Design Setup

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