Gable Company uses three activity cost pools. Each pool has a cost driver. Information for Gable Company follows:

Activity Cost Pools	Total Cost of Pool		Cost Driver	Estimated Cost Driver
Machining	$	236,300	Number of machine hours		69,500
Designing costs		58,725	Number of design hours		6,750
Setup costs		71,350	Number of batches		500

rev: 10_04_2019_QC_CS-184400

E4-3 (Algo) Calculating Activity Rates, Classifying Activities [LO 4-2, 4-4]

Required:

1. Compute the activity rate for each activity.

2. Classify each activity as facility, product, batch, or unit level.