Activity Cost Pools, Activity Rates, and Product Costs using Activity-Based Costing Kitchen Mate Inc. is estimating the activity cost associated with producing ovens and refrigerators. The indirect labor can be traced o four separate activity pools, based on time records provided by the employees. The budgeted activity cost and activity-base information are provided as follows: The estimated activity-base usage and unit information for Kitchen Mate's two product lines was determined from corporate records as follows: 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) $ Determine the activity-based cost per unit of each product. Ovens $ per unit Refrigerators $ per unit