Goha Company, a wholesale distributor, uses activity-based costing for its overhead costs. The company has provided the following data concerning its annual overhead costs and its activity based costing system: 
The "Other" activity cost pool consists of the costs of idle capacity and organization-sustaining costs.
The amount of activity for the year is as follows: 
Required:
Compute the activity rates (i.e., cost per unit of activity) for the Filling Orders and Product Support activity cost pools by filling in the table below: 
Definitions:
Contract Modification
Any change or alteration to the terms of a contract agreed upon by all parties involved.
Consideration
A legal concept referring to something of value given by both parties to a contract that induces them to enter into the agreement to exchange mutual performances.
Mirror-Image Rule
The principle that holds that the terms of the acceptance must mirror the terms of the offer; if the terms of the acceptance do not mirror the terms of the offer, no contract is formed, and the attempted acceptance is a counteroffer.
Mixed Sale
A contract that combines a good with a service or real estate.
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