Gable Company uses three activity cost pools. Each pool has a cost driver. Information for Gable Company follows:

Activity Cost Pools	Total Cost of Pool		Cost Driver	Estimated Cost Driver
Machining	$	328,400	Number of machine hours		82,100
Designing costs		76,725	Number of design hours		8,250
Setup costs		74,516	Number of batches		520

rev: 10_04_2019_QC_CS-184400

Required:

1. Compute the activity rate for each activity.

2. Classify each activity as facility, product, batch, or unit level.