Elsa Corporation offers 2 types of skating lessons: Basic and Advanced. The company uses an activity-based costing system to allocate manufacturing overhead Data on estimated overhead for the year follows: Activity Skating instruction Maintenance Activity Measure Total Cost Labor hours $486,400 Hours of skating time $314,500 Basic Lesson Estimate 12.000 hours 400 hours What is the company's pool rate for the Skating instruction activity? O$19 per hour O $40.53 per hour $24.32 per hour O None of these O $370 per hour Advanced Lesson Esta .000 hours 450 hours 6