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 budgeted 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 $163,600 the estimated activity-base usage and unit information for two product lines was determined as follows: product number of purchase orders number of production orders number of moves number of engineering change orders units ovens 400 800 300 80 1,000 refrigerators 300 400 200 120 500 totals 700 1,200 500 200 1,500 a. determine the activity rate for each activity cost pool. procurement (per purchase order) fill in the blank 1 of 4$ scheduling (per production order) fill in the blank 2 of 4$ materials handling (per move) fill in the blank 3 of 4$ product development (per engineering change order) fill in the blank 4 of 4$ b. determine the activity-based cost per unit of each product. round the per unit rates to the nearest cent. ovens fill in the blank 1 of 2$ per unit refrigerators fill in the blank 2 of 2$ per unit