Kitchen Mate 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 Kitchen Mate€™s 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 eachproduct.

Activity Pool Cost Activity Base Activity Procurement Scheduling Materials handling Product development Total cost $150800 10,750 29050 21,900 $212,500 Number of purchase orders Number of production orders Number of moves Number ofengineering changes Number of Purchase Orders Number of Production Orders Number of Number o Engineering Moves Changes 154 65 219 Units Ovens Refrigerators 800 500 280 150 480 350 830 2,200 1,750 3,950 Totals 1,300 430