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 $12,600 90,000 Procurement Scheduling Materials handling Product development Total cost Number of purchase orders Number of production orders Number of moves Number of engineering changes 11,000 50,000 $163,600 The estimated activity-base usage and unit information for two product lines was determined as follows: Number of Purchase Orders Number of Production Orders Number of Moves Number of Engineering Change Orders Units Ovens 400 800 300 80 1,000 Refrigerators 300 400 200 120 500 700 1,200 500 200 Totals 1,500 Scheduling 9UUUU Materials handling 11,000 50,000 Number o proUCCIO Orders Number of moves Number of engineering changes Product development Total cost $163,600 The estimated activity-base usage and unit information for two product lines was determined as follows: Number of Purchase Orders Number of Production Orders Number of Moves Number of 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 a. Determine the activity rate for each activity cost pool 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 the per unit rates to the nearest cent. DIO Ovens per unit Refrigerators per unit