Zumbrunnen Corporation uses activity-based costing to compute product margins. Overhead costs have already been allocated to the company's three activity cost poolsProcessing, Supervising, and Other. The costs in those activity cost pools appear below:

Machining: $29,200 10,000 MHs = $2.92 per MH Order Filling: $5,100 1,000 orders = $5.10 per order Overhead cost for Product S4:

Processing

$

9,000

Supervising

$

46,800

Other

$

26,200

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Processing costs are assigned to products using machine-hours (MHs) and Supervising costs are assigned to products using the number of batches. The costs in the Other activity cost pool are not assigned to products. Activity data appear below:

MHs (Processing)

Batches (Supervising)

Product M2

4,800

700

Product H2

15,200

300

Total

20,000

1,000

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Finally, sales and direct cost data are combined with Processing and Supervising costs to determine product margins.

	Product M2		Product H2
Sales (total)	$	189,900	$	166,100
Direct materials (total)	$	96,700	$	65,400
Direct labor (total)	$	52,500	$	73,000
The activity rate for the Supervising activity cost pool under activity-based costing is closest to?