Gable Company uses three activity cost pools. Each pool has a cost driver. Information for Gable

Company follows:

Required:
1. Compute the activity rate for each activity. Round to three decimal places.
2. Classify each activity as facility, product, batch, or unitlevel.

Activity Cost Pools Total Cost of Pool Cost Driver Estimated Cost Driver Machining Designing costs Setup costs $312,000 73,600 71,600 Number of machine hours Number of design hours Number of batches 80,000 8,000 500