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A firm uses TDABC. A department within that firm has a capacity cost rate of $60 per technician hour. The department has the following technician

A firm uses TDABC. A department within that firm has a capacity cost rate of $60 per technician hour. The department has the following technician hours per activity driver.

  • 1.37 technician hour(s) per batch
  • 0.98 technician hour(s) per machine hour
  • 0.4 technician hour(s) per direct labor hour

What is the department's activity rate for the activity cost pool that uses machine hours as a driver (round rate to nearest cent)?

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