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 $79,600 $5.000 Factory expense Distribution of Resource Consumption Across Activity Cost Pools Activity Cost Pools Assembly Other Machining 0:50 Equipment depreciation 0.20 030 0.50 0.20 Factory expense 030 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 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 1,070 Machine-hours (Machining) Orders (Assembly Product YB 1.550 Product YA The activity rate for the Assembly activity cost pool under activity-based costing is closest to (Round your intermediate calculations to 2 decimal places.) 9.700 1,630 Select one a. $6.83 per order b 36.40 per order $94.00 per order d. $9.40 per order