Vandalay Industries manufactures two products: toasien and blenders. The annual producten and sales of lossters is 2,100 unts, while 1,700 units of blenders are produced and sold. The company estimated overhead for the period is $148,315. The conpany is locking at the possbility of changing to an activity - besed costing system for ki products. If the compary used an activey - based costing system, it would have the folowing three activity eost poels The cost pool activity rate for Engineering Costs would be closest to (PRound all anowen to two decimal places.) A. 156.45 per engineering hour e. 17.37 per engineering nour c. Ho so per enginaerso hove. D. 113.74 per engneerno Nove