Global Publishers has collected the following data for recent months: Month Total cost March April Issues published 20,500 21,800 17,750 21,200 $21,190 22,464 18,495 21,876 May June Required: a. Using the high-low method, find variable cost per unit, total fixed costs, and complete the formula to calculate the total cost. Round the variable cost to two decimal places. per unit Variable cost per unit Total fixed costs Total cost - $ X number of issues published) b. What is the estimated cost for a month in which 19,000 issues are published? Activity Cost Pools, Activity Rates, and Product Costs using Activity-Based Costing Caldwell Home Appliances Inc. is estimating the activity cost associated with producing ovens 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 information are provided as follows: Activity Activity Pool Cost Activity Base Procurement $143,880 Number of purchase orders Scheduling 9,280 Number of production orders Materials handling 28,290 Number of moves Product development 21,450 Number of engineering changes Total cost $202,900 The estimated activity base usage and unit Information for two product lines was determined as follows: Number of Number of Number of Number of Purchase Production Engineering Change Moves Orders Orders Orders Units Ovens 680 210 110 1,410 Refrigerators 640 1.070 Totals 2.480 1,320 a. Determine the activity rate for each activity cost pool. If required, round your answers to the nearest dollar. Procurement (per purchase order) Scheduling (per production order) Materials handling (per move) Product development (per engineering change order) b. Determine the activity-based cost per unit of each product. Round your answers to the nearest cent. Ovens Refrigerators per unit per unit $