Question 4 Mirabile Corporation uses activity-based costing to compute product margins. Overhead costs have already been allocate the company's three activity cost pools--Processing. Supervising, and other. The costs in those activity est pools appear below: Processing $ 5170 Supervising $ 31,640 Other $ 11,900 Processing costs are assigned to products using machine-hours (MH) and Supervising costs are assigned to products us the number of batches. The costs in the other activity cost pool are not assigned to products. Activity data appear below MHs (Processing) Batches (Supervising) Product MO 10,400 700 Product M5 600 700 Total 11.000 1400 Finally, sales and direct cost data are combined with Processing and Supervising costs to determine product margins. Sales (total) Direct materials (total) Direct labor (total) Product MO Product M5 $84,700 $97.400 $30,000 $32,900 $29,300 $43,200 The activity rate for the Supervising activity cost pool under activity-based costing is closest to: $7.39 per batch