Angara Corporation uses activity$-$based costing to determine product costs for external financial reports. The company has provided the following data concerning its activity$-$based costing system:

Activity Cost Pool $($and Activity Measure$)$ Total Cost

Machine related $($machine$-$hours$)$ $ $137,600$

Batch setup $($setups$)$ $ $532,800$

Order size $($direct labor$-$hours$)$ $ $105,300$

Activity Cost Pools Total Activity

Product X Product Y Total

Machine related $1,0007,0008,000$

Batch setup $3,0005,0008,000$

Order size $7,0002,0009,000$

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

Multiple choice

$$66\mathrm{.}60$

$$106\mathrm{.}60$

$$97$

$$117\mathrm{.}60$