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 Other costs?

Group of answer choices

a. $105 per DLH

b. $58.33

c. $105

d. $37.50 per DLH

e. $58.33 per DLH

f. $37.50

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