stage allocations follow:

Overhead costs:

Equipment expense

Indirect labor

Distribution of Resource Consumption Across Activity Cost Pools:

Activity:

The activity rate for the Supervising activity cost pool under activity$-$based costing is closest to:

Multiple Choice

$$20\mathrm{.}46$ per batch

$$10\mathrm{.}23$ per batch

$$63\mathrm{.}77$ per batch

$$25\mathrm{.}16$ per batch