Duquesne Incorporated recently implemented an activity-based costing system.Total results from all products manufactured in the current year are: 
Duquesne manufactures sprinkler heads for commercial applications.Annual production and sales of one of its heads,is 2,300.The following relates to the most recent year. 
Required:
1.Calculate the activity cost pool rates for each of the three activity cost pools listed.
2.Calculate the average cost of one sprinkler head.
Definitions:
Fundamental Assumption
A basic principle or belief that is accepted without proof and is foundational for a theoretical framework or system.
Placebo Effect
The phenomenon in which a person's symptoms can improve after receiving a treatment with no therapeutic value, due to the belief in the treatment's efficacy.
Therapeutic Alliance
The collaborative relationship between a client and their therapist, which is an important factor in the effectiveness of therapy.
Psychotherapeutic Treatment
A type of therapy used to treat mental health problems by talking with a psychiatrist, psychologist, or other mental health provider.
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