1 Activity Activity Pool Cost Activity Base 2 Procurement $12,600.00 Number of purchase orders 3 Scheduling 90,000.00 Number of production orders 4. Materials handling 11,000.00 Number of moves 5 Product development 50,000.00 Number of engineering changes 6 Total cost $163,600.00 he estimated activity-base usage and unit information for two product lines was determined as follows: Number of Purchase Orders Production Orders Moves Engineering Change Orders Units Ovens 400 800 300 80 1,000 Refrigerators 300 400 200 120 500 Totals 700 1,200 500 200 1,500 Required: Complete the Activity Tables for ovens and refrigerators. a. Determine the activity rate for each activity cost pool. Enter these rates in the Activity Rate columns. b. Use the activity rates in (a) to determine the activity-based cost per unit of each product. Round the per-unit rates to the nearest cent. Complete the Activity Table for refrigerators. a. Determine the activity rate for refrigerators activity. Enter these rates in the Activity Rate column. b. Use the activity rates in (a) to determine the total and per-unit activity costs associated with refrigerators product. Round the per-unit rates to the nearest cent. Refrigerators Activity- Activity Base Activity Activity Usage Rate II Cost Procurement $ $ Scheduling $ purch. ords. Materials handling $ prod. ords. Product development $ moves Total ECOS Unit volume Activity cost per unit Complete the Activity Table for ovens. a. Determine the activity rate for ovens activity. Enter these rates in the Activity Rate column. b. Use the activity rates in (a) to determine the total and per-unit activity costs associated with ovens product. Round the per-unit rates to the nearest cent. Ovens Activity- Activity Base Activity Activity Usage Rate Cost Procurement S Scheduling $ purch, ords. Materials handling $ prod. ords. Product development $ moves Total $ ECOS Unit volume Activity cost per unit $