Franklin Corporation manufactures a wide variety of products and uses an activity-based costing system. Data from its activity-based costing system for all products follows: Activity cost pool Engineering costs Setup costs Assembling products Total cost $ 149,500 $ 34,000 $ 667,000 Total activity 6,500 engineering hours 2,000 number of batches 7,250 direct labor hours What is the engineering cost pool rate per engineering hour? O A. $17 OB. $23 C. $92 D. $52