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 $ 5,945 Supervising $ 19,680 Other $ 11,300 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 M0 13,700 400 Product M5 800 400 Total 14,500 800 Finally, sales and direct cost data are combined with Processing and Supervising costs to determine product margins. Product M0 Product M5 Sales (total) $ 81,800 $ 94,400 Direct materials (total) $ 29,400 $ 32,300 Direct labor (total) $ 28,700 $ 42,600 The activity rate for the Supervising activity cost pool under activity-based costing is closest to: