Zumbrunnen Corporation uses activity-based costing to compute product margins. Overhead costs have already been allocated to the company's three activity cost pools-Processing, Supervising, and other. The costs in those activity cost pools appear below: Processing Supervising Other ........ $9.000 $46,800 $26,200 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: Product M2 Product H2 Total.. MHs (Processing) Batches (Supervising) 4,800 700 15, 200 300 20,000 1.000 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 Required: Calculate a. The activity rate for the Supervising activity cost pool under activity-based costing b. The overhead cost assigned to Product H2 under activity-based costing C. The product margin for Product H2 under activity-based costing