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 Pool Cost Activity Activity Base Procurement Scheduling Materials handling Product development Total cost The estimated activity-base usage and unit information for two product lines was determined from corporate records as follows $157,380 Number of purchase orders 11,880Number of production orders 34,400 Number of moves 33,360 Number of engineering changes $237,020 Number of Number of Number of Moves 470 330 800 Number of Purchase Orders Production Orders 650 640 1,290 290 150 440 Engineering Changes Units 1,580 1,190 2,770 170 70 240 Ovens Refrigerators Totals a. Determine the activity rate for each activity cost pool. If required, round your answers to the nearest dollar. Procurement (per purchase order) Scheduling (per production order) Materials handling (per move) Product development (per engineering change) b. Determine the activity-based cost per unit of each product. Round your answers to the nearest cent Ovens Refrigerators$ per unit per unit