Umanzor 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: Processing, Supervising, Facility. Processing costs are assigned to products using machine-hours (MHs) and Supervising costs are assigned to products using the number of batches. The costs in the Facility cost pool are not assigned to products. Relevant data appear below: Activity cost pools Processing Supervising Facility Cost $50,000 $33,100 $22,400 Cost allocation driver Machine hours Number of batches Not allocated Machine Hours 13,400 990 Number of batches 780 Prodcut S5 Product F5 800 The activity cost rate for the processing activity cost pool under ABC is closest to: O A. $2.30 OB. $6.20 OC. $3.73 OD. $3.47 OE. $5.77