Provenzano Corporation manufactures two products: Product B562 and Product D32N. The company is considering implementing an activity-based costing (ABC) system that allocates its manufacturing overhead to four cost pools. The following additional information is available for the company as a whole and for Products 856Z and D32N. Activity Cost Pool Activity Measure Total Cost Total Activity Machining Machine-hours $330,000 15,000 MHS Machine setups Number of setups $ 50,000 100 setups Product design Number of products $ 88,000 2 products Order size Direct labor-hours $280,000 10,000 DLHS Product Product Activity Measure B562 D32N Machine-hours 6,000 9,000 Number of setups 20 Number of products 1 1 Direct labor-hours 6,000 4,000 What is the activity rate for the Product Design activity cost pool? 80 What is the activity rate for the Product Design activity cost pool? Multiple Choice $44,000 per product $880 per product $9 per product $88,000 per product