Walsh Corporation uses an activity-based costing system to assign overhead costs to products. in the first stage, fwo owerhead costs: equipment depreciation and supervisory expense-are allocated to three activity cost pools. Machining, Order Filling, and Other- based on resource consamption. Duta to perform these allocations appear below: In the second stage, Machining costs are assigned to products using machine hours (MHS) and Order Filling costs are assigned to products uning the number of orders. The costs in the Other activity cost pool are not assigned to products. Activity data for the companys two products follow. Supervisory expense. 56,000 Distribution of Resounce Consumption Across Activity Cost Pook: In the second stage, Machining costs are assigned to products using machine-hours (MHs) and Order Filing cots are assigned to products using the number of orders. The costs in the other activity cost pool are not assigned to products. Activity data for the comparys two products follow: Activity The activity rate for the Machining activity cost pool under activily-based costing is dosest to: Select one: a. $282 per MH b. 55.30 per MH c. $3.18 per MH d. $18.00 per MH