2. MC Qu. 44 Millner Corporation has provided ...

Millner Corporation has provided the following data from its activity-based costing accounting system:

Activity Cost Pools Total Cost Total Activity

Designing products $1,372,448 7,798 product design hours

Setting up batches $33,300 740 batch set-ups

Assembling products $126,160 6,640 assembly hours

The activity rate for the Designing Products activity cost pool is closest to:

A. $101 per product design hour

B. $1,372,448 per product design hour

C. $176 per product design hour

D. $57 per product design hour