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

Activity Pools	Total Cost of Pool	Cost Driver	Estimated Cost Driver
Machining	$ 398,200	Number of machine hours	90,500
Designing costs	89,725	Number of design hours	9,250
Setup costs	70,413	Number of batches	490

E4-3 (Algo) Calculating Activity Rates, Classifying Activities [LO 4-2, 4-4]

Required:

1. Compute the activity rate for each activity.
2. Classify each activity as facility, product, batch, or unit level.