Trainor Corporation uses activity-based costing to assign overhead costs to products. Overhead costs have already been allocated to the company's three activity cost pools as follows: Processing, $29,200: Supervising, $13,000, and Other, $26,800. Processing costs are assigned to products using machine-hours (MHs) and Supervising costs are assigned to products using the number of bat The costs is the Other activity cost peel are not assigned to products. Activity data appear below: The activity rate for the Supervising activity cost pool under activity-based costing is closest to: $13.00 per batch $69.00 per batch $8.00 per batch $11.43 per batch