Flemming Corporation uses activity-based costing to compute product margins. Overhead costs have already been allocated to the company's three activity cost pools-Machining, Order Filling, and other. The costs in those activity cost pools appear below: Machining Order Filling Other $ 20,900 $ 22,900 $ 29, 200 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 data appear below: Orders (Order Filling) Product 16 Product 28 MHS (Machining) 9,600 400 609 400 Finally, sales and direct cost data are combined with Machining and Order Filling costs determine product margins. Sales (total) Direct materials (total) Direct labor (total) Product 16 $ 185, 100 $ 56,600 $ 83,400 Product 28 $ 178, 100 $ 98,600 $ 63,700 The activity rate for Machining under activity-based costing is closest to: Multiple Choice O $7.30 per MH $2.04 per MH O O O $2.09 per MH S0.83 per MH