Chipman Inc. produces water pumps. Overhead costs have been identified as follows:

Activity Pool Cost
Material handling $72,307.50
Machine maintenance $72,400.00
Setups $81,378.00

Activity Driver Activity
Number of moves 465
Number of machine hours 36,200
Number of production runs 66

Chipman makes 3 models of pumps with the following details:

Economy Standard Premium
Units produced 10,010 20,500 3,560
Number of moves 168 126 171
Machine hours 9,450 20,600 6,150
Production runs 26 14 26

Required:
a. Calculate the activity rate for each activity.
b. Determine the amount of indirect costs assigned to each of the products.