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Freedom Corp. has provided the following data from its activity-based costing system: Activity Cost Pool Total Cost Total Activity Designing products $1,200,000 7,900 product design

Freedom Corp. has provided the following data from its activity-based costing system:

Activity Cost Pool Total Cost Total Activity

Designing products $1,200,000 7,900 product design hours

Setting up batches $35,000 700 batch set-ups

Assembling products $100,000 6,500 assembly hours

What is the activity rate for the designing products cost-pool?

(A) $77.70 (B) $151.90(C) $17.10 (D) $143.22

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