Single plantwide rate and activity-based costing Whirlpool Corporation (WHR) conducted an activity-based costing study of its Evansville, Indiana, plant in order to identify its most profitable products. Assume that we select three representative refrigerators (out of 333): one low-, one medium-, and one high-volume refrigerator Additionally, we assume the following activity-base Information for each of the three refrigerators: Three Representative Refrigerators Refrigerator-Low Volume Refrigerator-Medium Volume Refrigerator-High Volume Number of Machine Number of Number of Sales Number of Hours Setups Orders Units 24 14 38 160 225 13 88 1,500 900 9 120 6,000 Prior to conducting the study, the factory overhead allocation was based on a single machine hour rate. The machine hour rate was $200 per hour. After conducting the activity-based costing study, assume that three activities were used to allocate the factory overhead. The new activity rate information is assumed to be as follows: Machining Activity Activity rate $160 Setup Activity $240 Sales Order Processing Activity $55 a. Complete the following table, using the single machine hour rate to determine the per-unit factory overhead for each refrigerator (Column A) and the three activity-based rates to determine the activity-based factory overhead per unit (Column B). Finally, compute the 213 PM