Your Company has two products: A and B. The company uses activity-based costing. The estimated total cost and expected activity for each of the company's three activity cost pools are as follows:

Estimated

Expected Activity

Activity Cost Pool

Cost

Product A

Product B

Total

	Machine related	$17,600	700	300	1,000	MH
	Batch setup	$32,600	600	200	800	Setups
	Other	$52,500	900	500	1,400	DLH

What is the activity rate under the activity-based costing system for Machine related?

Group of answer choices:

$25.14

$17.60 per MH

$17.60

$58.67

$25.14 per MH

$58.67 per MH