Caldwell Home Appliances Inc. is estimating the activity cost associated with producing ovens and refrigerators. The indirect labor can be traced into four separate activity pools, based on time records provided by the employees. The budgeted activity cost and activity-base information are provided as follows:

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

A. Determine the activity rate for each activity cost pool.
B. Determine the activity-based cost per unit of each product.

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Activity Pool Cost Activity Activity Base Procurement Scheduling Materials handling Product development Total cost $ 12,600 90,000 11,000 50,000 $163,600 Number of purchase orders Number of production orders Number of moves Number of engineering changes Number of Purchase Orders 400 300 700 Number of Number of Production Number of Engineering Moves 300 200 500 Orders 800 400 1,200 Change Orders 80 120 200 Units 1,000 500 1,500 Ovens Refrigerators Totals