Assume a company that uses activity-based costing (ABC) has only two products A and B. The company does not have any organization-sustaining activities or unused capacity costs. The companys total manufacturing overhead cost of $56,000 has been allocated to the three activities shown below:

	Setups				Machining				Packing Orders
Activity measure quantity: Product A		20				1,000				150
Activity measure quantity: Product B		20				?				350
Overhead cost per activity cost pool		?				?			$	10,000
Activity rate	$	150	per setup		$	8	per MH			?

The activity rate for the Packing Orders activity is closest to:

How many machine-hours were consumed by Product B?