Mrate Corporation uses activity based costing to compule product margins Overhead costs have already been allocated to the company's three activ cost pools-Processing Superving and Other The costs in these activity Cost pools appear below Song $ 3740 5 2740 0800 and Supervising costs are assigned to products using the number of batches. The Processing costs are assigned to products using machine hours M costs in the other activity cost pool we not assigned to products Activity data appear below Batches Super Mis Processing 10.450 Product MD Product M5 Tot 600 200 000 Rally and red cost data are combined with Phoce a nd Superving costs to determine product margins Sales Direct materials total Direct labor total Product MO $ 75,200 20 700 $ 28000 Product MS $ 90 900 S 31600 $ 41.900 The activity rate for the Supervising activity cost pool under activity-based costing is closest to $26 32 per batch $3203 per batch $6.23 per batch $23.20 per batch Paparo Corporation has provided the following data from its activity-based costing system Activity Cost Pool Assembly Processing orders Inspection $ Total Cost Total Activity 965,700 58,000 machine hours 76,100 2.000 orders 105,156 1,380 Inspection-hours Data concerning the company's product 079Y appear below. 800 1,080 90 Annual unit production and sales Annual machine-hours Annual number of orders Annual inspection hours Direct materials cost Direct labor cost $53.00 per unit $ 41.21 per unit According to the activity-based costing system, the average cost of product Q79Y is closest to $123.83 per unit $94.21 per unit $130.90 per unit $148.91 per unit