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

Activity 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 $500$

Required:

Compute the activity rate for each activity.

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

NOTE: Round to $2$ decimal places