Deemer 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 $ 123,000 $ 7,100 Distribution of Resource Consumption Across Activity Cost Pools: Activity Cost Pools Processing Supervising 0.50 0.40 0.50 0.30 Equipment expense Indirect labor Other 0.10 @.20 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. Activity: MHS (Processing) 17.400 Batches (Supervising) 71A Product F6 Help Save & Exit Submit 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 B Activity Product F6 Product Xe Total MHS Batches (Processing) (Supervising) 17,400 710 1,330 1,330 18,730 2,040 The activity rate for the Supervising activity cost pool under activity-based costing is closest to Multiple Choice $20.46 per batch