Buggy Company manufactures and sells two products: Product A1 and Product A2. The company has an activity-based costing system with the following activity cost pools, activity measures, and expected activity: Estimated Expected Activity Activity Measures Overhead Cost Product Al Product A2 Activity Cost Pools Total Labour-related DLHS $250,000 5,000 4,000 9,000 Machine setups setups 138,040 800 600 1,400 General factory MHS 280,553 3,500 3,200 6,700 Total 668,593 What is the activity rate for the Machine Setups activity cost pool? O $230.07 O $172.55 O $100.00 O $98.60