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EXERCISE 3 Acme Enterprises is a custom manufacturer of specialty circuit boards. The boards are produced in batches in a single manufacturing facility. Each board requires an engineer to prepare the specifications and schematic drawings. Once this design is complete, the equipment is set up for the batch production. As each batch is completed, a sample of the units is inspected for quality and tolerances. Costs have been assigned as follows: Engineering $75,000 Setups 60,000 Labor. 50,000 Inspection... 75,000 Factory lease 30,000 Factory utilities 12,000 The following activity drivers have been identified and their capacities determined Activity Driver Practical Capacity Labor hours 5,000 Setup hours 2,000 Engineering hours 2,500 Inspection hours. 6,000 Machine hours. 10,000 The cost of the facility-level activities are assigned using machine hours. Required: 1. Identify each activity as unit-level, batch-level, product-level, or facility-level. 2. Create homogeneous cost pools. Identify the activities that belong to each pool and the activity driver that will be used for computing pool rates. (Use machine hours as the activity driver for the factory lease and factory utilities cost pools.) 3. Compute the pool rate for each pool you have identified in Requirement 2