Walsh Corporation manufactures two products: Product 8562 and Product overhead to four cost pools. The following additional information is available for the company as a whole and for Products 8562 and D32N 032N. The company is considering implementing an activity-based costing (ABC) system that allocates its manufactuting Activity Cost Pool Activity MeasureTotal Cost Total Activity Machining Machine-hours 330,000 15.000 MHs Machine setups Number of setups 50,000100 setups Product design Number of products 88.000 2 products 80,000 10.000 DLHS General factory Direct labor-hours Activity Meature Product 8562 Product D32N 9000 6000 80 20 Number of setups Number of products Direct labor-hours What is the activity rate for the Product Design activity cost pool Select one 544 000 per product b.59 per produt 588.000 pr produ 5880 per produc