Wing data concerning its activity-based costing system: Activity Cost Pools (and Activity Measures) Machine related (machine-hours).. Batch setup (setups). General factory (direct labor-hours). Total Cost $213,000 $339,000 $193,200 Activity Cost Pools Machine related.. Batch setup.. General factory. Total Activity Product X Product Y Total 3,000 7,000 10,000 4,000 6,000 10,000 7,000 7,000 14,000 The activity rate for the batch setup activity cost pool is closest to: $56.50 $33.90