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 $ 3,800 $ 23,800 $ 10,400 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) Batches (Supervising) Product MO Product M5 Total 9,700 300 10,000 500 500 1,000 Finally, sales and direct cost data are combined with Processing and Supervising costs to determine product margins. Product M Product M5 Sales (total) $ 74,100 $ 89,900 Direct materials (total) $ 28,500 $ 31,400 Direct labor (total) $ 27,800 $ 41,700 The activity rate for the Supervising activity cost pool under activity-based costing is closest to: Multiple Choice $38.00 per batch $7.00 per batch $23.80 per batch $14.00 per batch Abel Corporation uses activity-based costing. The company makes two products: Product A and Product B. The annual production and sales of Product A is 200 units and of Product B is 400 units. There are three activity cost pools, with total cost and activity as follows: Total Activity Activity Cost Pools Total Cost Product A Product B Activity 1 $ 16,660 Activity 2 $ 18,450 600 1,100 100 700 Activity 3 $ 9,731 60 160 Total 700 1,800 220 The activity rate for Activity 2 is closest to: Multiple Choice $24.91 $26.36 $16.77 $10.25