Manton Corporation uses an activity based costing system to assign overhead costs to products. In the first stage, two overhead costs-equipment expense and indire allocated to the three activity cost pools-Processing, Supervising, and Other-based on resource consumption. Data to perform these allocations appear below. Overhead costs Equipment expense Indirect labor $ 65,000 $ 12.000 Distribution of Resource Consumption Across Activity Cost Pools: Activity Cost Pools Processing Supervising 0.60 0.20 0.10 0.30 Equipment expense Indirect labor Other 0.20 0.60 In the second stage, Processing costs are assigned to products using machine-hours (MHS) and Supervising costs are assigned to products using the number of batchen the Other activity cost pool are not assigned to products. Activity data for the company's two products follow Activity Product 25 Product C8 Total s Processing 8.700 21.300 30,000 Batches (Supervisingi 3.000 2.000 5.000 The activity rate for the Processing activity cost pool under activity-based costing is closest to