Activity cost poois, activity rates, and product costs using activity-based costing Caldwell Home Appilances Inc. is estimating the actwity cost associated with producing ovens and refrigerators. The indicect labor can be traced into four segarme actinty pools, based on time records provided by the employees. The budgeted activity cort and activity base information are provided as follows: The estimated activity.base usage and unt information for two product lines was determined as follows: a. Determine the activity rate for each activity cost poos. b. Determine the activity-based cost per unit of each product. Round the per unit rates to the nearest cent. Ovens 1 per unit Refrigerators $ per unit