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BBryan Company manufactures a wide variety of products and uses an activity-based costing system. Data from its activity-based costing system for all products follows: Activity

BBryan Company manufactures a wide variety of products and uses an activity-based costing system. Data from its activity-based costing system for all products follows:

Activity cost pool

Total cost

Total activity

Engineering costs

$157,000

5600

engineering hours

Setup costs

$29,000

2350

number of batches

Assembling products

$554,100

7400

direct labor hours

36 - 40. What is the engineering cost pool rate per engineering hour? Show computation.

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