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Millner Corporation has provided the following data from its activity-based costing accounting system:Millner Corporation has provided the following data from its activity-based costing accounting system:

Millner Corporation has provided the following data from its activity-based costing accounting system:Millner Corporation has provided the following data from its activity-based costing accounting system:

ACTIVITY COST POOLS TOTAL COST TOTAL ACTIVITY

DESIGNING PRODUCTS $1,372,4478 7,798 PRODUCT DESIGN HOURS

SETTING UP BATCHES 33,300 740 BATCH SET UP

ASSEMBLING PRODUCTS 126,160 6,640 ASSEBLY HOURS

The activity rate for the "designing products" activity cost pool is closest to

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