Betterton Corporation uses an activity based costing system to assign overhead costs to products. In the first stage, two overhead Overhead costs Equipment depreciation Supervisory expense $53000 $ 5650 Distribution of Resource Consumption Across Activity Cost Pools O Act Cost Pools Ordering 0.30 0.40 0.50 Equipment depreciation Supervisory expense 020 0.50 0.10 In the second stage, Machining costs are assigned to products using machine-hours (M s) and Order Filling costs are assigned to pl Activity Product AB Product K2 MHS (Machining) 3.500 19.500 23.000 Orders (Order Fing 1000 3.000 4000 The activity rate for the Machining activity cost pool under activity based costing is closest to O $2.48 per MH 5118 per MH O $117 per MH 5.54 per MH