$\backslash$table$[[$Activity$,$Activity Cost,Activity Base$],[$Procurement$,$$$12,600,$Number of purchase orders$],[$Scheduling$,90,000,$Number of production orders$],[$Materials handling,$11,000,$Number of moves$],[$Product development,$50,000,$Number of engineering changes$],[$Total cost$,$$$163,600,]]$

The estimated activity$-$base usage and unit information for two product lines was determined as follows:

$\backslash$table$[[,\backslash$table$[[$Number of$],[$Purchase Orders$]],\backslash$table$[[$Number of$],[$Production$],[$Orders$]],\backslash$table$[[$Number of$],[$Moves$]],\backslash$table$[[$Number of$],[$Engineering Change$],[$Orders$]],$Units$],[$Ovens$,400,800,300,80,1,000],[$Refrigerators$,300,400,200,120,500],[$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.

Ovens $$,$ per unit

Refrigerators :

$$ per unit