Miramar Industries manufactures two products: A and B. The manufacturing operation involves three overhead activities-production setup, material handling, and general factory activities. Miramar uses activity-based costing to allocate overhead to products. An activity analysis of the overhead revealed the following estimated costs and activity bases for these activities: Activity Production setup Material handling General overhead Cost $250,000 150,000 80,000 Activity Base Number of setups Number of parts Number of direct labor hours Each product's total activity in each of the three areas are as follows: Number of setups Number of parts Number of direct labor hours Product A 100 40,000 8,000 Product B 300 20,000 12,000 What is the activity rate for general overhead? Os. 54.00 per direct labor hour Ob. $6.67 per direct labor hour Oc. $60.00 per direct labor hour Od $10.00 per direct labor hour