Meester Corporation has an activity-based costing system with three activity cost pools--Machining, Order Filling, and Other in the first stage allocations, costs in the two overhead accounts, equipment depreciation and supervisory expense, are allocated to three activity cost pools based on resource consumption. Data used in the first stage allocations follow Overhead costs Equipment depreciation Supervisory expense $ 79,000 $ 10,200 Distribution of Resource Consumption Across Activity Cost Pools Activity Cost Pools Machining Order Filling Other Equipment depreciation 0.40 0.30 0.30 Supervisory expense 0.40 0.20 0.40 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 for the company's two products follow. Activity Orders (Order Filling) 1,160 + ALA Mots (Machining) 1,890 an Product MO Product MO Product H2 Total MHS (Machining) 1,890 9,090 10,980 urders (urder Filling) 1,160 1,450 2,610 The activity rate for the Order Filling activity cost pool under activity-based costing is closest to Multiple Choice O $9.86 per order $7.29 per order $6.86 per order