Hochberg Corporation uses an activity-based costing system with the following three activity cost pools:

Activity Cost Pool	Total Activity
Fabrication	60,000	machine-hours
Order processing	750	orders
Other	Not applicable

The Other activity cost pool is used to accumulate costs of idle capacity and organization-sustaining costs. The company has provided the following data concerning its costs:

Wages and salaries	$	496,000
Depreciation		143,000
Occupancy		168,000
Total	$	807,000

The distribution of resource consumption across activity cost pools is given below:

	Activity Cost Pools
	Fabricating	Order Processing	Other	Total
Wages and salaries	20%	65%	15%	100%
Depreciation	20%	15%	65%	100%
Occupancy	10%	60%	30%	100%

The activity rate for the Fabrication activity cost pool is closest to:

Noreen 4e Rechecks 2017-24-03

$0.33 per machine-hour

$2.41 per machine-hour

$3.36 per machine-hour

$1.93 per machine-hour