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41. Chapter 7: Glassey Corporation uses activity-based costing to assign overhead costs to products. Overhead costs have already been allocated to the company's three activity cost pools as follows: Processing, $20,000; Supervising, $33,500; and Other, $16,500. 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: Processing Supervising Other $20,000 $33,500 $16,500.00 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: Product T3 Product Z3 Total... MHs (Processing) Batches (Supervising) 9,700 200 300 800 10.000 1.000 Compute the activity rate for the Processing activity cost pool under activity-based costing