ABC Corporation uses activity-based costing to assign overhead costs to products. Overhead costs have already

been allocated to the company's three activity cost pools: Processing, Supervising, Facility.Processing costs are assigned

to products using machine-hours (MHs) and Supervising costs are assigned to products using the number of batches.

The costs in the Facility cost pool are not assigned to products. Relevant data appear below:

Processing $50,000 (cost) Machine hours (cost allocation driver)

Supervising $33,100 (cost) Number of batches (cost allocation driver)

Facility $22,400 (cost) Not allocated (cost allocation driver)

Product S5: 13,400 Machine Hours & 780 number of batches

Product F5 990 Machine Hours & 800 number of batches

The activity cost rate for the processing activity cost pool under ABC is closest