Andruschack Corporation uses activity-based costing to determine product costs for external financial reports. Overapplied or underapplied overhead is closed to the Cost of Goods Sold account at the end of each year. The company has provided the following data concerning its activity-based costing system:

Activity Cost Pools (and Activity Measures)	Estimated Overhead Cost
Machine related (machine-hours)	$213,000
Batch setup (setups)	$339,000
General factory (direct labour-hours)	$193,200

		Expected Activity
Activity Cost Pools	Total	Product X	Product Y
Machine related	10,000	3,000	7,000
Batch setup	10,000	4,000	6,000
General factory	14,000	7,000	7,000

The activity rate for the batch setup activity cost pool is closest to:

Question 22 options:

A)	$33.90.
B)	$56.50.
C)	$74.50.
D)	$84.80.