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: a. Product A requires $40 in direct materials per unit, and Product B requires $32 b. 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 Expected Activity Overhead Cost Product A Product B Total $ 100,000 100 300 400 $ 200,000 2,000 6,000 8,000 $ 150,000 15,000 25,000 40,000 What is the activity rate for the Machine setups activity? Multiple Choice $250 $1,000 $333 $100