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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 $ 254,000 Number of machine hours 72,000 Number of design hours 72,000 Number of batches Estimated Cost Driver 78,200 7,400 430 Required: 1. Compute the activity rate for each activity. (Round your answers to 2 decimal places.) Activity Activity Rate Machining per Machine Hour Design Costs per Design Hour Setup per Batch 2. Classify each activity as facility, product, batch, or unit level. Machining Design Setup

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