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: Equipement expense $ 59,000 Indirect labor $ 12,700 Distribution of Resource Consumption Across Activity Cost Pools. Equipment expense Indirect labor Activity Cost Pools Processing Supervising 8.30 0.50 0.30 0.5e Other 0.20 0.20 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 Product F6 Product XO Total MHS Batches (Processing) (Supervising) 17,200 1,199 1,620 1,330 18,820 2,520 The activity rate for the Supervising activity cost pool under activity-based costing is closest to