A company uses activity based costing. The company has three products and uses three activity cost pools to allocate overhead cost to each product. The estimated total cost, expected activity and units are as follows:

#21 Expected Activity

Activity Cost Pool Estimated

Overhead Cost Product A Product B Product C

Machine hours $ 20,400 500 400 300

Labor hours $35,310 10,000 4400 7000

Number of setup 5 3 9

Annual unit production 10,000 15,000 22,000

Which activity rate per machine hour should be used to determine the cost of one unit of Product A?