Ctivity 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 activity base procurement $116,550 number of purchase orders scheduling 7,560 number of production orders materials handling 30,660 number of moves product development 28,800 number of engineering changes total cost $183,570 the estimated activity-base usage and unit information for two product lines was determined as follows: number of purchase orders number of production orders number of moves number of engineering change orders units ovens 520 280 430 140 1,370 refrigerators 530 140 300 60 1,030 totals 1,050 420 730 200 2,400 a. determine the activity rate for each activity cost pool. if required, round your answers to the nearest dollar. 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 your answers to the nearest cent. ovens $ per unit refrigerators $ per unit