es old-fashioned style roller skates and skateboards. The annual production and sales of roller skates is 1,000 units, while 1,720 skateboards are produced and sold The company has hours to allocate its overhead to products. Roller skates requ 2.25 direct labor hours possibility of changin traditionally used direct labor ire 4.5 direct labor hours per unit, while skateboards require per unit. The total estimated overhead for the period is $113,800. The company is looking at the system, it would have the following three activity cost pools g to an activity-based costing system for its products. If the company used an activity-based costing Expected activity Activity cost pool Setup costs Total 585 1,170 4,543 Estimated overhead cost Roller skates $6,050 345 480 2,375 Skateboards 240 690 2,168 Engineering costs $16,200 Maintenance costs $91,550 The cost pool activity rate for Engineering Costs would be closest to (Round all answers to two decimal places.) A.$20.15 per engineering hour. B.$7.47 per engineering hour. C.$10.34 per engineering hour D.$13.85 per engineering hour