COVID 19 Co has an activity-based costing system with three activity cost pools- Machining Assembly, and Other In the fiest stage allocations, costs in the twO overhead accounts, equipment depreciation and facotry expense are allocated to three activity cost pools based on resource consumption Data used in the first stage allocations follow Overhead costs $79.600 Equipment depreciation $5.000 Factory expense Distribution of Resource Consumption Across Activity Cost Pools Activity Cost Pools Other Assembly Machining 0:20 0:30 O 50 Equipment depreciation 020 030 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 assigned to products Activity data for cormpany's two products Orders (Assembly) Machine-hours (Machining) 1.550 1070 Product YB 1.630 9.700 Product YA The activity rate for the Machining activity cost pool under activity-based costing is closest (Round your intermediate calculations to 2 decimal places.) $6.40 per MH b $9.40 per MH c$3.76 per MH d. $3 93 per MH