Activity cost pools, activity rates, and product costs using activity-based costing Caldwel Home Appliances Inc. is estimating the activity cost assoclated with producing ovens and refrigerators. The indirect labcr can be traced into four separate activity pools, based on time recards provided by the emplopees. The budgeted activity cost and activity base information are provided as follows: The estimated activitybare usage and unit informatien for two product lines was determined as folchist: a. Determishe the activitu nown b. Deteminie the actwitv-based cost per unit of each product. Round the per unit rates to the nearest cent. Ovens: berunit Hetrigerators ber unit