Electricity: $20,000, Depreciation: $10,000, Rent: $30,000 Overhead costs will be assigned to activities on the basis of the factors given below OH Electricity ($20,000) Depreciation ($10,000) Rent ($30,000) The additional information can be given as follows: COST DRIVER No. of lamp No. of machinery M2 A1 A2 A3 A4 No. of lamp 100 200 400 100 No. of machinery 400 300 1,500 300 M2 500 500 100 500 No of orders 100 200 100 500 No of transactions 400 200 200 300 As a second stage cost driver; assume that A1 and A2 use "no of orders", A3 and A4 use "no of transactions" so what is the activity rate of A4 (According to the Activity Based Costing System) Select one: a.$27.875 b.$30 c.$30.58 d.$43.58 e.$17.875