Activity Cost Pools, Activity Rates, and Product Costs using Activity-Based Costing employees. The budgeted activity cost and activity-base information are provided as follows: The estimated activity-base usage and unit information for two product lines was determined as follows: a. Determine the activitv rate for each activitv cost pool. b. Determine the activity-based cost per unit of each product. Round the per unit rates to the nearest cent. Ovens {x per unit Refrigerators X per unit.