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 poois 8s follows: Processing, $27 200; Supervising, $9,300 and Other, $9,500. 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 06 9,200 500 10,800 Product D7 ,500 2,000 Total 20,000 The activity rate for the Processing activity cost pool under activity-based costing is closest to: Select one $1.36 per MH b.$1.35 per MH C$0.40 per MH d. $2.30 per MH