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COVID 19 Co has an activity-based costing system with three activity cost pools--Machining, Assembly, and Other in the first stage allocations, costs in the two overhead accounts, equipment depreciation and facotry expense, are allocated to three activity cost pools based on resource consumption Data used in the first stage allocations follow: Overhead costs: Equipment depreciation Factory expense Distribution of Resource Consumption Across Activity Cost Pools $79.600 $5.000 0.20 Activity Cost Pools Machining Assembly Other Equipment depreciation 0.50 0.30 Factory expense 0.50 0.30 0.20 Machining costs are assigned to products using machine hours (MHs) and Assembly costs are assigned to products using the number of orders. The costs in the other activity cost pool are not assigned to products. Activity data for the company's two products follow: Orders (Assembly) Machine-hours (Machining) 1.550 1070 Product YB 1,630 9.700 Product YA Activity Cost Pools Machining Assembly Other Equipment depreciation 0.50 0.30 Factory expense 0.50 0.30 Machining costs are assigned to products using machine-hours (MHs) and Assembly costs are assigned to products using the number of orders. The costs in the Other activity cost pool are not assigned to products. Activity data for the company's two products follow: 0.20 0.20 1.550 Machine-hours (Machining) Orders (Assembly Product YB 1070 Product YA 9.700 1,630 The activity rate for the Machining activity cost pool under activity-based costing is closest to (Round your intermediate calculations to 2 decimal places.) Select one O a. $3.93 per MH O b. $3.76 per MH O C. $6.40 per MH d. $9.40 per MH