ad to the company's three activity cost pools --Processing, Processing Supervising Other 921,600 $ 3.700 $ 10,00 Processing costs are assigned to products using machine-hours (M) and Supervising costs are assigned to products using the number of batches. The costs in the other activity cost pe Activity data appear below. Product Product VD Total Processing 3.700 6.300 10,000 Satoes Supervising 400 600 1.000 Finally, sales and direct cost data are combined with Processing and Supervising costs to determine product margins. Product Product $102,200 18,10 Direet tastatt 339, 100 Direct labor total) 322,300 The activity rate for the Supervising activity cost pool under activity-based costing is closest to a $2.10 per MH b. $2.15 per MH c. $3.70 per MH d. $1.50 per MH