2.10 per MH

Bachrodt Corporation uses activity-based costing to compute product margins. Overhead costs have already been allocated to the company's three activity cost pools--Processing, Supervising, and Other. The costs in those activity cost pools appear below: Processing Supervising Other $21,600 $ 3,700 $10,700 Processing costs are assigned to products using machine-hours (MHs) and Supervising costs are assigned to products using the number of batches. The costs in the Other activity cost pool are not assigned to products. Activity data appear below MHs Batches (Processing) (Supervising) Product Y7 Product Ve Total 3,700 400 6,300 10,000 600 1,000 Finally, sales and direct cost data are combined with Processing and Supervising costs to determine product margins