Betterton Corporation uses an activity based costing system to assign overhead costs to products. In the first stage, two overhead costsequipment depreciation and supervisory expense-are allocated to three activity cost poolsMachining, Order Filling, and Otherbased on resource consumption. Data to perform these allocations appear below:

Overhead costs:

Equipment depreciation $ 62,750

Supervisory expense $ 7,000

Distribution of Resource Consumption Across Activity Cost Pools: Activity Cost Pools

Machining Order Filling Other Equipment depreciation 0.50 0.30 0.20 Supervisory expense 0.10 0.40 0.50 In the second stage, Machining costs are assigned to products using machine-hours (MHs) and Order Filling costs are assigned to products using the number of orders. The costs in the Other activity cost pool are not assigned to products. Activity data for the company's two products follow: Activity: MHs (Machining) Orders (Order Filling) Product A8 3,900 1,400 Product K2 21,500 4,200 Total 25,400 5,600 The activity rate for the Machining activity cost pool under activity-based costing is closest to: