Manton Corporation uses an activity based costing system to assign overhead costs to products in the first stage, two overhead costs-equipment expense and indirect laborare allocated to the three activity cost pools-Processing Supervising, and Other- based on resource consumption. Dete to perform these allocations appear below Overhet Equipe expense Indirect labor $ 59,000 $ 10,800 Distribution of Reduce COSCI Motoss Motivily Co. Po Artvity Cost Pools I'rocessing Supervising 0.00 0.20 0.10 030 Eyiir etil etpse Indirect labor Other 0.20 060 In the second stege Processing costs are assigned to products using machine-hours (MHP) and Supervising costs are assigned to products using the number of batches. The costs in the other activity cost pool are not assigned to products Activity date for the company two products follow Activity MIS Processing 1570 18.460 Products Products Total Latches Supensial 2.520 1.680 1,200 The activity rate for the Processing activity cost pool under activity based casting is closest to $3.36 per MH O $ $1.40 per MH 0 $1.35 per MH O $.24 per MH