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Barnard Corporation Has Provided the Following Data from Its Activity-Based

Question 121

Essay

Barnard Corporation has provided the following data from its activity-based costing accounting system:
 Activity Cost Pools  Total Cost  Total Activity  Designing products $806,715 6,895product design hours  Batch Setup $23,660 910batch set-ups  Assembling products $42,2403,520 assembly hours \begin{array} { l c c } \text { Activity Cost Pools } & \text { Total Cost } & \text { Total Activity } \\\text { Designing products } & \$ 806,715 & \text { 6,895product design hours } \\\text { Batch Setup } & \$ 23,660 & \text { 910batch set-ups } \\\text { Assembling products } & \$ 42,240 & 3,520 \text { assembly hours }\end{array}
Required:
Compute the activity rates for each of the three cost pools. Show your work.

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