Foundational $5-5($LO$2-$ CC$6,7,8)($Algo$)$

Myra Inc. manufactures two products$-10,000$ units of Product $P$ and $7,000$ units of Product $Q.$ The company uses a plantwide overhead rate based on direct labour hours. It is considering implementing an activity$-$based costing $($ABC$)$ system that allocates all of its manufacturing overhead to four cost pools. The following additional information is available for the company as a whole and for Products P and Q: $($The total estimated overhead cost may not agree with the sum of allocated overhead costs to each product.$)$

$\backslash$table$[[$Activity Cost Pool,Activity Measure,Estimated,$],[$Machining$,$Machine$-$hours,Overhead Cost,Expected Activity$],[$Machine setups,Number of setups,$$153,000,10,000$ MHs$],[$Product design,Number of products,$$223,000,200$ setups$],[$General factory,Direct labour hours,$$50,600,2$ products$]]$

$\backslash$table$[[$Activity Measure,Product P$,$Product Q$],[$Machining$,6,000,4,000],[$Number of setups,$50,150],[$Number of products,$1,1],[$Direct labour hours,$8,000,4,000]]$

Required:

What is the activity rate for the Product Design activity cost pool?

Activity rate

per product