COVID 19 Co has an activity based costing system with three activity cost pools Machining. Assembly, and other. In the first stage allocations, costs in the two overhead accounts, equipment depreciation and focotry expense, are located to three activity cost pools based on resource consumption. Data used in the first stage allocations follow $79,600 $5.000 Overhead costs Equipment depreciation Factory expense Distribution of Resource Consumption Across Activity Cost Pools Activity Cost Pools Other Assembly Machining 0.20 0.30 050 Equipment depreciation 0.20 0.30 0.50 Factory expense Machining costs are assigned to products using machine hours (MHS) and Assembly 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 (Orders (Assembly (Machine-hours (Machining 1.070 1,550 Product YB 1,630 9.700 Product YA The activity rate for the Assembly activity cost pool under activity based costing is closest to (Round your intermediate calculations to 2 decimal places Select one 1,00 JJU PIUUUULIU 1,630 9,700 Product YA y-based costing is closest to (Round your intermediate calculations to 2 decimal places Select one a. $94.00 per order b. $6.40 per order c. $9.40 per order d. $6.83 per order