Orzel Corporation has provided the following data concerning its overhead costs for the coming year: Picture The company has an activity-based costing system with the following three activity cost pools and estimated activity for the coming year: Picture 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 activity cost pools is given below: Picture The activity rate for the Assembly activity cost pool is closest to: $9.90 per labor-hour $2.70 per labor-hour $9.00 per labor-hour $16.20 per labor-hour