Mirabile Corporation uses activity-based costing to compute product margins. Overhead costs have already been allocated to the company's three activity cost pools--Processing. Supervising, and other. The costs in those activity cost pools appear below. Processing Supervising Other $ 6,250 $36,040 $12,200 Processing costs are assigned to products using machine-hours (MHs) 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 data appear below: MHS (Processing) 11,800 Product Me Product M5 Total Batches (Supervising) 850 850 1,700 12,5ee Finally, sales and direct cost data are combined with Processing and Supervising costs to determine product margins. Sales (total) Direct materials (total) Direct labor (total) Product Me Product M5 $ 87,100 $ 98,900 $ 30,300 $ 33,200 $ 29,600 $ 43,500 The activity rate for the Supervising activity cost pool under activity-based costing is closest to: Multiple Choice O $7.35 per baten ) $24.88 per batch $29.38 per batch O $2120 per batch