Activity cost pools, activity rates, and product costs using activity-based costing Activity Table -OvensActivity Table- Refrigerators Instructions Hipster 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 $70,720.00 Number of purchase orders 2 Procurement 3 Scheduling 4 Materials handling 5 Product development 6 Total cost 4,956.00 Number of production orders 14,190.00 Number of moves 7848.00 Number of engineering changes $97,714.00 The estimated activity-base usage and unit information for two product lines was determined from corporate records as follows