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 Fising and Other-based on resource consumption. Data to perform these allocations appear below: Overhead costs: Equipment depreciation $ 92,000 Supervisory expense $ 4,000 Distribution of Resource Consumption Across Activity Cost Pools: Activity Cost Pools Machining Order Pilling Other Equipment depreciation 0.60 0.20 0.20 Supervisory expense 0.30 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: Product W1 Product MO Total Mis (Machining) 4,200 15,800 20,000 Orders (Order Filling) 800 200 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: Sales (total) Direct materials (total) Direct labor (total) Product W1 $ 236,500 $ 90,900 $ 110,400 Product MO $ 262.000 $ 123,900 $ 76,100 The activity rate for the Machining activity cost pool under activity based costing is closest to Multiple Choice $2.82 per MH $276 per MH $4.80 per MH