60. Sawyer Manufacturing Corporation uses a predetermined overhead rate based on direct labor-hours to apply manufacturing overhead to jobs. Last year, the Corporation worked 46,000 actual direct labor-hours and incurred $880,000 of actual manufacturing overhead cost. The Corporation had estimated that it would work 44,000 direct labor-hours during the year and incur $836,000 of manufacturing overhead cost. The Corporation's manufacturing overhead cost for the year was:

59.

Ollivier Corporation has an activity-based costing system with three activity cost pools-Processing, Supervising, and Other. In the first stage allocations, costs in the two overhead accounts, equipment expense and indirect labor, are allocated to the three activity cost pools based on resource consumption. Data used in the first stage allocations follow:

Overhead costs:
Equipment expense	$123,000
Indirect labor	$11,800

Distribution of Resource Consumption Across Activity Cost Pools:
	Activity Cost Pools
	Processing	Supervising	Other
Equipment expense	0.40	0.50	0.10
Indirect labor	0.40	0.50	0.10

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 for the company's two products follow:

Activity:
	MHs (Processing)	Batches (Supervising)
Product C4	10,100	1,420
Product L7	1,170	1,460
Total	11,270	2,880

The activity rate for the Supervising activity cost pool under activity-based costing is closest to: