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QUESTION 13 Activity rates are determined by O A dividing the actual cost for each activity pool by the actual activity base for that pool B. dividing the cost budgeted for each activity pool by the estimated activity base for that pool C. dividing the actual cost for each activity pool by the estimated activity base for that pool D.dividing the cost budgeted for each activity pool by the actual activity base in that pool. QUESTION 14 Which of the following would be a service department for a furniture manufacturer? O A. Assembly Department B. Quality Control Department OC. Cutting Department O D. Finishing Department QUESTION 15 Which of the following activity bases would be appropriate to use for materials handling? O A. Number of machine hours B. Number of material moves C. Number of production orders D. Kilowatt-hours used