Top Chef 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:

The estimated activity-base usage and unit information for Top Chef's two product lines was determined from corporate records as follows:

a. Determine the activity rate for each activity cost pool.
b. Determine the activity-based cost per unit of eachproduct.

Activity Pool Cost Activity Procurement Scheduling Materials handling Product development Total cost Activity Base $138,000 9,300 25,900 23,800 $197,000 Number of purchase orders Number of production orders Number of moves Number of engineering changes Number of Purchase Orders Number of Production Engineenng Changes 120 50 170 Units 2,000 1.500 3,500 OrdersNumber ofNumber of 750 450 1,200 250 122 372 Moves 440 300 740 Ovens Refrigerators Totals