7 Quiz Saved Help Save & Exit Meester Corporation has an activity-based costing system with three activity cost pools--Machining, Order Filling, and Other in the first stage allocations, costs in the two overhead accounts, equipment depreciation and supervisory expense, are allocated to three activity cost pools based on resource consumption. Data used in the first stage allocations follow Overhead costs: Equipment depreciation $ 83,000 Supervisory expense $ 6,700 Distribution of Resource Consumption Across Activity Cost Pools: Activity Cost Pools Machining Order Filling Other Equipment depreciation 0.50 0.30 0.20 Supervisory expense 0.50 0.20 0.30 Machining costs are assigned to products using machine-hours (MHS) and Order Filling costs are assigned to products using the number of orders. The costs in the other activity cost pool are not assigned to products. Activity data for the company's two products follow. Activity: Orders (Order Filling) 1,430 2,160 MHS (Machining) 1,960 9,030 Product Me Product H2 Saved Help Save & Exit Machining costs are assigned to products using machine-hours (MHs) and Order Filling costs are assigned to products using the number of orders. The costs in the other activity cost pool are not assigned to products. Activity data for the company's two products follow Activity Product MO Product H2 Total MHS (Machining) 1,960 9,030 10,990 Orders (Order Filling) 1,430 2,160 3,590 The activity rate for the Order Filling activity cost pool under activity-based costing is closest to: Multiple Choice $7.31 per order