tivity cost pools, activity rates, and product costs using activity$-$based costing the employees. The budgeted activity cost and activity$-$base information are provided as follows:

$\backslash$table$[[,\backslash$table$[[$Budgeted$],[$Activity Cost$]],$Activity Base$],[$Activity$,$$$12,600,$Number of purchase orders$],[$Procurement$,90,000,$Number of production orders$],[$Scheduling$,11,000,$Number of moves$],[$Materials handling,$50,000,$Number of engineering changes$],[$Product development,$$163,600,]]$

The estimated activity$-$base usage and unit information for two product lines was determined as follows:

$\backslash$table$[[,\backslash$table$[[$Number of$],[$Purchase Orders$]],\backslash$table$[[$Number of$],[$Production$],[$Orders$]],\backslash$table$[[$Number of$],[$Moves$]],\backslash$table$[[$Number of$],[$Engineering Change$]],],[$Ovens$,400,800,300,$Orders,Units$],[$Refrigerators$,300,400,200,80,1,000],[$Totals$,700,1,200,500,120,500],[,,,,200,1,500]]$

a$.$ Determine the activity rate for each activity cost pool.

Procurement $($per purchase order$)$

Scheduling $($per production order$)$

Materials handling $($per move$)$

Product development $($per engineering change order$)$