Activity Cost Pools, Activity Rates, and Product Costs using Activity-Based Costing Caldwell 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 $161,290 Number of purchase orders Scheduling 10.730 Number of production orders Materials handling 31,500 Number of moves Product development 24,700 Number of engineering changes Total cost $228,220 The estimated activity base usage and unit Information for two product lines was determined as follows: Number of Number of Number of Number of Purchase Production Engineering Change Orders Moves Orders Orders Ovens 650 250 440 130 Refrigerators 620 120 310 60 Totals 1,270 370 750 190 Units 1,470 1,110 2,580 a. Determine the activity rate for each activity cost pool. If required, round your answers to the nearest dollar. Procurement (per purchase order) Scheduling (per production order) Materials handling (per move) Product development (per engineering change order) b. Determine the activity-based cost per unit of each product. Round your answers to the nearest cent. Ovens per unit Refrigerators per unit