Requirement 4. What are the cost pool allocation rates? Calculate the cost pool allocation rate for each activity. First determine the formula to compute the allocation rate in an activity-based costing system, then compute the rate for each cost pool. (Round your answers to the nearest cent. Abbreviations used: est. = estimated, Ins. = insurance, Pharm. = Pharmacy, PH = pharmacist hour, presc. = prescription, TH = technician hour) Cost pool Total est. activity cost pool / Total est. activity allocation base = allocation rate Pharm. occupancy 1.2 / 1.9 = .63 per TH