Provenzano Corporation manufactures two products: Product B56Z 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 Machining Machine setups Product design Order size Activity Measure Machine-hours Number of setups Number of products Direct labor-hours Total Cost $330,000 $ 50,000 $ 88,000 $280,000 Total Activity 15,000 MHS 100 setups 2 products 10,000 DLHS Activity Measure Machine-hours Number of setups Number of products Direct labor-hours Product B56% 6,000 80 1 6,000 Product D32N 9,000 20 1 4,000 What is the activity rate for the Machine Setups activity cost pool? Multiple Choice $625.00 per setup Multiple Choice $625.00 per setup o $500.00 per setup $3.33 per setup $2,500.00 per setup