Mirable 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 $ 4,500 Supervising $26, 640 Other $11,700 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 Batches Processing) (Supervising) Product Mo Produet MS 9. 500 500 600 600 1,200 Total Finally sales and direct cost diata are combined with Processing and Supervising costs to determine product margins Product Product MO MS Sales (totat) Direct materials (totall Direct labor (total) 83,100 $ 96, 400 29,800 S 32,700 s 00 S 43, 000 29, 1 rate for the Supervising activity cost pool under activity-based costing is closest to