Assume a company's activity based costing system includes three activities. The following Information is available with respect to those acties Estimated Activity Control Overhead cost Expected activity Toating $ 149,000 100,000 testing minutes Setups $ 110,000 2,200 setup hours Molding $ 220,000 10,000 machine hours What is the activity rate for the Testing activity? Multiple Choice $149 per testing minute $14.90 per testing minute $0.15 per testing minute $115 per testing minute