Walsh Corporation uses an activity-based costing system to assign overhead costs to products n the first stage, two overhead costs-equipment expense and indirect labor-are allocated to the three activity cost pools-Processing, Supervising, and Other-based on resource consumption Data to perform these allocations appear below Overhead costs Equipment expense $ 29,000 Indirect labor a000 Distribution of Resource Consumption Across Activity Cost Pools Activity Cost Poos Processing Supervising Other Equipment expense 020 0.60 020 0.500.30 020 Indirect labor in the second stage, 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 for the company's two products follow Activity MHs (Machining) Orders (Order Filling) 6,700 700 Product H3 .300 1.300 Product OfS 2000 10.000 Total The activity rate for the Processing activity cost pool under activity-based costing ia closest o Select one 50 98 per MH b $3.71 per MM 50.58 per M $3.70 p MH