A company makes two products Product A and B. Data regarding the two products follow: Product A Product B Direct Labor-Hours per Unit 0.75 0.50 Annual Production 20,000 units 50,000 units Additional information is as follows: 2. Product A requires $40 in direct materials per unit, and Product B requires $32. . The direct labor wage rate is $18 per hour. c. The company's activity-based absorption costing system has the following activity cost pools. Activity Cost Pool (and Activity Measures) Machine setups (number of setups) Special processing machine-hours) General factory (Direct labor-hours) Estimated Overhead Cost $100,000 $200,000 $150,000 Expected Activity Product A Product B 100 300 2,000 6,000 15,000 25,000 Total 400 8,000 40,000 What is the activity rate for the Machine setups activity? What is the activity rate for the Machine setups activity? Multiple Choice O $250 O $1.000 O $150 $100