Goold 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 ..... $3,200 $7,600 $5,200 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: Product R9......... Product H2.......... MHS (Machining) 3,900 16,100 Orders (Order Filling) 700 1,300 Finally, sales and direct cost data are combined with Machining and Order Filling costs to determine product margins. Sales and Direct Cost Data: Sales (total) .......................... Direct materials (total).. Direct labor (total).............. Product R9 $28,200 $17,300 $6,700 Product H2 $36,800 $13,500 $13,500 The activity rate for Machining under activity-based costing is closest to: $0.11 per MH $0.80 per MH $0.16 per MH $1.43 per MH