The activity rate for the "designing products" activity cost pool is closest to: * (1 Point) Emmanuel Corporation has provided the following data from its activity-based costing accounting system: Activity Cost Pools Designing products. Setting up batches... Assembling products.. Total Cost P1,372,448 P 33,300 P126,160 Total Activity 7,798 product design hours 740 batch set-ups 6,640 assembly hours P101 per product design hour P57 per product design hour P176 per product design hour P1,372,448 per product design hour