Calrissian Corporation has provided the following data concerning its overhead costs for the coming year: Wages and salaries Depreciation Rent Total $430,000 $210,000 $410,000 $1,050,000 Calrissian Corporation has an activity-based costing system with the following three activity cost pools and estimated activity for the coming year: Total Activity Activity Cost Pool Assembly Order processing Supervising 694 labor-hours 575 orders 625 batches The distribution of resource consumption across activity cost pools is given below: Total Supervising 25% Activity Cost Pools Order Processing 35% 45% 30% Wages and Salaries Depreciation Rent 100% Assembly 40% 15% 35% 40% 100% 100% 35% The activity rate for the Supervising activity cost pool is closest to: K-250 Corporation has an activity-based costing system with three activity cost pools--Processing, Supervising, and Other. In the first stage allocations, costs in the two overhead accounts, equipment expense and indirect labor, are allocated to the three activity cost pools based on resource consumption. Data used in the first stage allocations follow: Overhead Costs: Equipment Expense Indirect Labor $146,000 $72,000 Distribution of Resource Consumption Across Activity Cost Pools: Activity Cost Pools Supervising Other Processing 0.6 0.3 0.1 Equipment Expense Indirect labor 0.4 0.3 0.3 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 data for the company's two products follow: Product F6 Product XO Total MHs (Processing) 2,000 10,000 12,000 Batches (Supervising) 7,000 3,000 110,000 The activity rate for the Supervising activity cost pool under activity-based costing is closest to