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 $ 7,020 Supervising $41,040 Other $12,400 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. Product MO Product M5 MHS (Processing) 12,825 675 13,500 Batches (Supervising) 950 950 1,900 Total 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 MO Product M5 $ 88,700 $ 99,900 $ 30,500 $ 33,400 $ 29,800 $ 43,700 The activity rate for the Supervising activity cost pool under activity-based costing is closest to: MacBook Air The activity rate for the Supervising activity cost pool under activity-based costing is closest to: Multiple Choice $28.13 per batch $7.39 per batch $21.60 per batch $25.29 per batch