Bennette Corporation has provided the following data concerning its overhead costs for the coming year Wages and salaries Depreciation Rent $ 340,000 120,000 140,000 $ 600,000 Total The company has an activity-based costing system with the following three activity cost pools and estimated activity for the coming year Activity cost Pool Assembly Order processing other Total Activity 30,000 labor-hours 500 orders Not applicable The Other activity cost pool does not have a measure of actNity. It is used to accumulate costs of Idle capacity and organization-sustaining costs. The distribution of resource consumption across activity cost pools is given below. Wages and salaries reciation Rent Assembly 40% 15% 35% Activity cost Pools order Processing 35% 45% Be% other 25% 40% 35% Total 100% 100% 100% Mirabile Corporation uses activid-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 ac cost pools appear below. Processing Supervising Other $ 3,888 $ 23,800 $ 1,400 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 appear below: Product Me Product MS Total s (Processing) 9,700 3ee 12, eee Batches (Supervising) 500 500 1,000 Finally, and orect cost data are combined with Processing and Supervising costs to determine product margins Sales (total) Direct materials (total) Direct labor (total) Product Me $ 74,1ee $ 28,500 $ 27,800 Product M5 $ 89,900 $ 31,400 $ 41,700 The acutate for the Supervising activity cost pool under activity-based costing is closest to 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 MO $ 74,100 $ 28,500 $ 27,800 Product M5 $ 89,900 $ 31,400 $ 41,700 The activity rate for the Supervising activity cost pool under activity-based costing is closest to: Multiple Choice $7,00 per baten $14.00 per batch $22.80 per batch 538,00 per datch