Sustainable Housing uses activity-based costing for its two models of tiny homes: Small and Micro. There are three activity cost pools related to production, with estimated costs and expected activity as follows: The activity rates for Fabrication and Painting are $4,500 per labor hour and $1,200 per machine hour. . $1,800 per labor hour and $300 per machine hour. $3,000 per labor hour and $400 per machine hour. $1,800 per labor hour and $1,200 per machine hour