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 Top Chef€™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 each product.

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Activity Pool Activity Base Activity Cost Procurement Scheduling Materials handling Product development Total cost $121,000 8,140 21,000 Number of purchase orders Number of production orders Number of moves Number of engineering changes 22,440 $172,580 Number of Purchase Orders Number of Production Orders Number of Moves Number of Engineering Changes Units Ovens Refrigerators Totals 250 120 420 280 2,000 1,541 120 700 400 50 1,100 370 700 170 3,541