Doede Corporation uses activity-based costing to compute product margins. In the first stage, the activity-based costing system allocates two overhead accounts--equipment depreciation and supervisory expense--to three activity cost pools--Machining, Order Filling, and Other--based on resource consumption. Data to perform these allocations appear below: Overhead costs: Equipment depreciation Supervisory expense $ 92,000 $ 4,000 Distribution of Resource Consumption Across Activity Cost Pools: Equipment depreciation Supervisory expense Activity Cost Pools Machining 0.60 0.30 Order Filling 0.20 0.20 Other 0.20 0.50 In the second stage, Machining costs are assigned to products using machine-hours (MHS) and Order Filling costs are assigned to products using the number of orders. The costs in the Other activity cost pool are not assigned to products. Activity: Orders (Order MHs (Machining) Filling) Product W1 Product MO 4,200 800 15,800 Total 20,000 200 1,000 Finally, sales and direct cost data are combined with Machining and Order Filling costs to determine product margins. Sales and Direct Cost Data: Product W1 Product MO Sales (total) $ 236,500 $ 262,000 Direct materials (total) $ 90,900 $ 123,900 $ 110,400 $ 76,100 Direct labor (total) The activity rate for the Machining activity cost pool under activity-based costing is closest to: