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Hugle Corporation's activity-based costing system has three activity cost pools-Machining, Setting Up, and Other. The company's overhead costs have already been allocated to these cost

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Hugle Corporation's activity-based costing system has three activity cost pools-Machining, Setting Up, and Other. The company's overhead costs have already been allocated to these cost pools as follows: Total Cost Activity Cost Pool Machining Setting Up $15,200 $44,800 $16,000 Activity Measure Number of Machine Hour Number of batches Not Applicable Other Costs in the Machining cost pool are assigned to products based on machine-hours (MHS) and costs in the Setting up cost pool are assigned to products based on the number of batches. Costs in the Other cost pool are not assigned to products. The following table shows the total activity to each cost pool: Activity Cost Pool Total Activity 10,000 Machine Hours Machining Setting Up 1,000 batches The activity rate for the "Machining" activity cost pool is closest to

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