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: $79,600 Overhead costs: Equipment depreciation Factory expense Distribution of Resource Consumption Across Activity Cost Pools: $5,000 Activity Cost Pools 0.20 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: 0.30 0.20 0.30 0.20 Equipment depreciation 0.50 Factory expense 0.50 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: 1.550 1,070 Machine-hours (Machining) Orders (Assembly) Product YB Product YA 9,700 1,630 The activity rate for the Assembly activity cost pool under activity-based costing is closest to (Round your intermediate calculations to 2 decimal places.): Select one: a $9.40 per order b. $6.40 per order O c.$6.83 per order O d.$94.00 per order