Benjamin 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 Engineering costs Setup costs Assembling products What is the engineering cost pool rate per engineering hour? (Round the answer to the nearest dollar.) OA. 0 0 0 0 B. C. $12 $78 $59 D. $33 Total cost $157,000 $26,000 $557,100 Total activity 4,800 engineering hours 2,150 number of batches 7,100 direct labor hours

Benjamin Company manutactures a wide variety of products and uses an activity - based costing system. Data from its activity - based costing systern for all products follows: What is the engineering cost pool rate per engineering hour? (Round the answer to the nearest dollar.) A. $12 B. $78 C. $59 D. $33