Question & Mirabile Corporation uses activity based costing to compute product maris Overhead costs have already been allocated to the company's three activity cost pools Processina. Supervising and other. The costs in these activity cost pools appear below: Processing $ 4,025 Supervising $ 30.420 Other $10.700 Processing costs are assigned to products using machine-hours (Ms) 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. MHs (Processing) Batches (Supervising) Product MO 10,900 650 Product MS 600 650 Total 11,500 1,300 Finally, sales and direct cost data are combined with Processing and Supervising costs to determine product margins. Product MO Product M5 Sales (total) $ 78,000 $91,400 Direct materials (total) $ 28,800 $31,700 Direct labor (total) $ 28,100 $ 42,000 The activity rate for the Supervising activity cost pool under activity based costing is closest to