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 55.000 Activity Cost Pools Machining Assembly Other Equipment depreciation 050 0.20 Factory expense 0.50 030 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 030 Machine hours (Machining 1070 Orders (Assembly Product YB 1.550 Product YA 9700 1,630 The activity rate for the Machining activity cost pool under activity based costing is closest to (Round your intermediate calculations to z decimal places) Select one a 39 40 per MH b$393 per MH 5375 per MH 0 56 40 per MH