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) $195,300 Activity Cost Pools Machine related Batch setup Order size Total Activity Product x Product Y 1,000 7,000 3,000 5,000 7,000 2,000 Total 8,000 8,000 9,000 The activity rate for the batch setup activity cost pool is closest to Multiple Choice $106.60 $17760 $97.00 $66.60