Your answer is correct. Organize the activity areas into the most appropriate cost hierarchy levels. Calculate the activity-based rates to coincide with the four key activity areas noted above. (Round answers to 2 decimal places, eg. 15.25.) Bonita inc. always stayed abreast of production methods, technology, and business insight. However, it recently realized it had ignored an important business consideration: the cost of MOH. The company had not considered more precise MOH cost allocation methods until now. To right this, managers examined the accounting system and interviewed production managers to understand costs. The following four key activity areas emerged as peimary sources for all MOH, and related cost driver information is also included here. 'Includes rent, depreciation, and villities