ook ent Foam Products, Incorporated, makes foam seat cushions for the automotive and aerospace industries. The company's activity- based costing system has four activity cost pools, which are listed below along with their activity measures and activity rates: Activity Cost Pool Supporting direct labor Ratch nrnraccinn Activity Measure Number of direct labor-hours Number of hatchac Activ: $ 8 per ( < 07 ner 1 Proy