TB MC Qu. 06-39 Hochberg Corporation uses an activity-based... Hochberg Corporation uses an activity-based costing system with the following three activity cost pools Total Activity 50.000 machine Activity Cost Pool Fabrication Order processing Other hours 625 orders Not applicable The Other activity cost pool is used to accumulate costs of idle capacity and organization-sustaining costs The company has provided the following data concerning its costs $ Wages and salarles Depreciation Occupancy Total 459.000 121000 142.000 722.000 $ The distribution of resource consumption across activity cost pools is given below Other Wages and calares Depreciation Occupancy Fabricating 5% 15% 20% Activity Cost Pools Order Processing 05% 30% 65% 109 55 Total 1009 1009 10096 159 The activity rate for the Fabrication activity cost pool is closest to 50.62 per machine-hour 53.61 per machine-hour 52.22 per machine-hour O $1.39 per machine-hour