Gable Company uses three activity cost pools. Each pool has acost driver. Information for Gable Company follows:
| Activity Cost Pools | Total Cost of Pool | Cost Driver | Estimated Cost Driver |
| Machining | $ | 259,000 | Number of machine hours | | 85,600 |
| Designing costs | | 59,000 | Number of design hours | | 7,800 |
| Setup costs | | 72,000 | Number of batches | | 370 |
|
Required:
1. Compute the activity rate for each activity.(Round your answers to 2 decimal places.)
| Activity | Activity Rate | |
| Machining | | per Machine Hrs |
| Design Costs | | per Design Hrs |
| Setup | | per Batch |
2. Classify each activity as facility, product,batch, or unit level.
