your corporation has provided the following data from its activity based costing system:

Activity Cost Pool. Total Cost Total Activity

Assembly $1,114,920 57,000 machine-hours

Processing Orders $47,016 1,800 orders

Inspection $107,328 1,560 Inspection hours

The company makes 430 units of product S78N a year, requiring a total of 1,120 machine hours, 40 orders and 30 inspection hours per year. The products direct materials cost is $49.81 per unit and its direct labor cost is $12.34 per unit. The product sells for $129.90 per unit. What is the activity rate for assembly