Bachrodt Corporation uses activity based costing to compute product margins. Overhead costs have already been allocated to the company's three activity cost pools--Processing, Supervising, and Other. The costs in those activity cost pools appear below. Processing Supervising Other $21,600 $ 3,700 $10,700 Processing costs are assigned to products using machine hours (MHS) and Supervising costs are assigned to products using the number of batches. The costs in the Other activity cost pool are not assigned to products Activity data appear below MHS (Processing) Batches (Supervising) Product 3,700 400 Product vo 6,300 10,000 600 1,000 Total Finally, sales and direct cost data are combined with Processing and Supervising costs to determine product margins. Sales (total) Direct materials (total) Direct labor (total) Product Product Y7VO $102,200 $78,900 $ 40,800 $39,100 $ 47,200 $22,300 The activity rate for the Processing activity cost pool under activity-based costing is closest to: Multiple Choice $1.50 per MH $2.16 per MH $3.60 per MH $2.10 per MH