Kitchen Wares, 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		$162,560		Number of purchase orders
Scheduling		8,640		Number of production orders
Materials handling		27,060		Number of moves
Product development		29,600		Number of engineering changes
Total cost		$227,860

The estimated activity-base usage and unit information for Top Chef's two product lines was determined from corporate records as follows:

		Number of Purchase Orders			Number of Production Orders			Number of Moves			Number of Engineering Changes			Units
Ovens			660			210			480			140			1,490
Refrigerators			620			110			340			60			1,130
	Totals		1,280			320			820			200			2,620

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)	$

b. Determine the activity-based cost per unit of each product. Round your answers to the nearest cent.

Ovens	$
Refrigerators	$