allocated to the three activity cost pools based on resource consumption. Data used in the first stage allocations follow: \begin{tabular}{ll} Overhead costs: \\ Equipment expense & $83,000 \\ Indirect labor & $8,200 \\ \hline \end{tabular} Distribution of Resource Consumption Across Actlitty Cost Pools: \begin{tabular}{lccc} & \multicolumn{3}{c}{ Activity Cost Pools } \\ \cline { 2 - 4 } & Processing & Supervising & Other \\ Equipment expense & 0.40 & 0.50 & 0.10 \\ Indirect labor & 0.40 & 0.40 & 0.20 \\ \hline \end{tabular} for the company's two products follow: Activity: \begin{tabular}{lcc} & MHs (Processing) & Batches (Supervising) \\ Product F6 & 13,600 & 1,160 \\ Product x6 & 1,130 & 550 \\ \cline { 2 - 3 } Total & 14,130 & 1,710 \\ \hline \hline \end{tabular} The actlilty rate for the Supervising activity cost pool under actlilty-based costing is closest to: Multple Choice \$21.49 per batch $10.75 per batch $53.33 per batch $26.19 per batch