2130 Addams Corp uses an activity-based costing (ABC) system to assign overhead costs to its two products: C9 and UO. In the first stage allocation, two overhead costs (equipment depreciation and supervisory expense) are allocated to three activity cost pools (Machining. Order Filling, and Other) based on resource consumption. Data to perform these allocations are below. Overhead costs Equipment $47.000 depreciation Supervisory $6,000 expense The following resource consumption data are available for the activity pools: Activity Cost Pools Order Machining Filling Other 60% 10% 30% Equipment depreciation Supervisory expense 60% 20% 20% In the second stage, Machining costs are assigned to products using machine-hours (MHs) and Order Filling 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 a as follows: MHS Number of Orders Product C9 6,900 200 Product 3,100 800 1 30% depreciation Supervisory expense 60% 20% 20% In the second stage, Machining costs are assigned to products using machine-hours (MHs) and Order Filling 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 are as follows: MHS Number of Orders Product C9 6,900 200 Product UO 3,100 800 What is the activity rate for the Machining activity pool under ABC? O $18.00 per MH O $5.30 per MH O $2.82 per MH $3.18 per MH O None of the above