Malan Corporation has provided the following data from its activity-based costing accounting system: 
Required:
Compute the activity rates for each of the three cost pools.Show your work!
Definitions:
Work in Process
Inventory that includes all materials, labor, and overhead costs for products that are in the process of being manufactured but are not yet completed.
Finished Goods
The final products that are completed and ready for sale to customers.
Job-Order Costing
An accounting methodology used to assign manufacturing costs to individual units or batches of production, based on the jobs performed.
Predetermined Overhead Rate
A rate calculated before a period begins, used to allocate manufacturing overhead costs to products.
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