Oriel Corporation has provided the following data concerning its overhead costs for the coming year: The company has an activity based costing system with the following three activity cost pools and estimated activity for the coming year: The Other activity cost pool does not have a measure of activity: it is used to accumulate costs of Idle capacity and organization-sustaining costs. The distribution of resource consumption across cost pools is given below: The activity rate for the Assembly activity cost pool is closest to: $2.70 per labor hour $9.00 per labor hour $9.90 per labor hour $6.20 per labor-hour