Pem 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 Activity Pool Cost $12,600 90,000 Procurement Scheduling Materials handling Product development Total cost Activity Base Number of purchase orders Number of production orders Number of moves Number of engineering changes 11,000 50,000 $163,600 The estimated actelty-base usage and unit information for two product lines was determined as follows: Number of Purchase Orders 400 Number of Production Orders 800 Number of Moves Number of Engineering Change Orders Units Ovens 300 80 1,000 500 300 Refrigerators 400 200 120 Totals 700 1,200 500 200 1,500 Previous Next > Check My Work 3 more Check My Work uses remaining Product development 50000 Number of engineering Changes Total cost $163,600 The estimated activity-base usage and unit information for two product lines was determined as follows: Number of Purchase Orders Number of Production Orders 800 Number of Moves Units Number of Engineering Change Orders 80 120 Ovens 400 300 1,000 300 400 200 500 Refrigerators Totals 700 1,200 500 200 1,500 a. 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 order) b. Determine the activity-based cost per unit of each product. Round the per unit rates to the nearest cent. II Ovens per unit Refrigerators per unit Check My Work more Check My Work uses remaining Previous hop