y cost pools, activity rates, and product costs using activity-based costing structions Activity Table - Ovens Activity Table - Refrigerators uctions well Home Appliances Inc. is estimating the activity cost associated with producing ovens and refrigerators. The indirect labor can be traced into fo ty-base information are provided as follows: 1 2 Procurement Scheduling Materials handling Product development Total cost Activity Activity Pool Cost Activity Base $63,237.00 Number of purchase orders 3,933.00 Number of production orders 13.032.00 Number of moves 7,035.00 Number of engineering changes $87.237.00