Lakes 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:
Resource Consumption
The amount of raw materials, energy, or other resources used by an organization in its operational activities.
Time-Driven
A costing method or approach that allocates costs based on the actual time required to perform a process or activity.
Activity-Based Costing
A pricing strategy that allocates overhead and indirect expenses to associated goods and services in proportion to their use of resources.
Total Minutes
This term often refers to the total amount of time calculated for a particular process, activity, or operational measurement.
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