Moss Company uses activity-based costing. The company manufactures construction equipment. Can you identify what some of the activity cost pools might be? For each one that you identify, what is its activity cost driver?

Let's assume that the company uses 6 activity cost pools. The amount of money which is supposed to be used for the first one is $1,500,000. The number which the activity cost driver equals is 25. What is its activity rate? The second cost pool is expected to require $3,100,000. The activity cost driver number for this one is 50. What is its activity rate?