Bakey Cakey sells boxes of speciality cupcakes to stores. It has two product lines: The "Teeny" which is a box of two cupcakes made with low fat products and reduced sugar, and the "Mega" which is a box of six cupcakes made with extra butter and sugar. There are four cost pools: Mixing, Baking, Finishing, and packaging. Information about the cost pools for the coming year is as follows: Cost Pool Mixing Baking Finishing Packaging Cost $200,000 $100,000 $800,000 $10,000 Cost driver Mixing hours Baking hours Number of cupcakes Machine hours Budgeted usage 100,000 100,000 500,000 8,000 What is the predetermined allocation rate for Baking? a. $2 per mixing hour b. $2 per baking hour C. $1.25 per baking hour d. $1 per baking hour e. $1.60 per baking hour