Handal 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 $ 15,800 $ 6,400 $ 9,800 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 04 Product 51 MHs (Machining Orders (Order Filling) 4,800 300 15,200 1.700 Finally, sales and direct cost data are combined with Machining and Order Filling costs to determine product margins. Sales (total) Direct materials (total) Direct labor (total) Product 04 Product S1 S 70,200 $ 112,200 $ 23,900 $ 44,300 $ 38,900 $ 46,700 1) The activity rate for the Order Filling activity cost pool under activity-based costing is closest to: 2) What is the overhead cost assigned to Product S1 under activity-based costing