Walsh Corporation uses activity-based costing to compute product margins. Overhead costs have already been allocated to the company's three activity cost pools--Machining, Order Filling, and Other. The costs in those activity cost pools appear below: Machining $ 20,900 Order Filling $ 22,900 Other $ 29,200 Machining costs are assigned to products using machine-hours (MHs) and Order Filling costs are assigned to products using the number of orders. The costs in the Other activity cost pool are not assigned to products. Activity data appear below: MHs (Machining) Orders (Order Filling) Product U6 9,600 600 Product 28 400 400 Finally, sales and direct cost data are combined with Machining and Order Filling costs to determine product margins. Product U6 Product Z8 Sales (total) $ 185,100 $ 178,100 Direct materials (total) $ 56,600 $ 98,600 Direct labor (total) $ 83,400 $ 63,700 The activity rate for Machining under activity-based costing is closest to