S7) Millner Corporation has provided the following data from its activity-based costing Total Cos Total Activity 7,798 product design gning products 1,372.448 $33.30 $126, led Setting up batches 740 batch set-ups 6640assemblyhours_ ssemblin The activity rate for the "designing products" activity cost pool is closest to: A) $101 per product design hour B) S1,372,448 per product design hour C) $176 per product design hour D) $57 per product design hour 87) The following data have been provided by Letze Corporation from its activity-based costing accounting system: Factory supervision S 460,000 Indirect factory labor S 220,000 Distribution of Resource Consumption across Activity Cost Pools Batch Set-Up 55% 60% Expediting 35% 20% Other 10% 20% Total 100% 100% Activity Cost Pools Factory supervision Indirect factory labor The "Other" activity cost pool consists of the costs of idle capacity and organization-sustaining costs that are not assigned to products. How much factory supervision and indirect factory labor cost would be assigned to the Batch Set-Up activity cost pool? A) $680,000 B) $385,000 C) $391,000 D) $340,000