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 Factory expense Distribution of Resource Consumption Across Activity Cost Pools: $79,600 $5.000 0.30 0.50 Activity Cost Pools Machining Assembly Other Equipment depreciation Factory expense 0.30 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: 0.20 0.20 Machine-hours (Machining) Orders (Assembly) Product YB 1.550 1,070 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 COVID 19 Co. produces two different products (Product Y and Product B) using two different activities: Machining, which uses machine hours as an activity driver, and Inspection, which uses number of batches as an activity driver. The cost of Machining is $500,000, while the cost of Inspection is $30,000. Product Yuses 20% of total machine hours and 75% of total batches. What is the total Machining cost assigned to Product B? Select one: O a $400,000 b. $375,000 c. $7.500 d. $22,500