Walsh 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, $20,200; Supervising, $11,000; and Other, $66,800. 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 other activity cost pool are not assigned to products. Activity data appear below: MHs (Processing) Batches (Supervising) Product 19 4,800 200 Product W7 15,200 800 Total 20,000 1,000 The activity rate for the Supervising activity cost pool under activity-based costing is closest to: Select one: a. $7.50 per batch O b. $11.00 per batch O C. $98.00 per batch o d. $6.00 per batch