Hipster 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:

Activity Activity Pool Cost Activity Base

Procurement.....................$66,000....................Number of purchase orders

Scheduling..........................4,120..................Number of production orders

Materials handling...............13,280...............................Number of moves

Product development..............8100...............Number of engineering changes

Total cost................................$91500......................................................

The estimated activity-base usage and unit information for two product lines was determined from corporate records 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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Number of Purchase Orders Number of Production Number of Engineering Changes 136 70 206 Number of Moves 240 175 415 Units 740 600 1,340 Ovens 400 260 660 68 40 108 Refrigerators Totals