Meester Corporation has an activity-based costing system with three activity cost pools-Machining, Order Filling, and Other. In the first stage allocations, costs in the two overhead accounts, equipment depreciation and supervisory expense, are allocated to three activity cost pools based on resource consumption. Data used in the first stage allocations follow Overhead costs Equipnent depreciation Supervisory expense $84,900 9,500 Distribution of Resource Consumption Across Activity Cost Pools: Activity Cost Pools other 0.20 .30 achining Order Filling Equipnent depreciation Supervisory expense 0.68 0.60 0.20 0.10 Machining costs are assigned to products using machine-hours (MHs) and Order Filing 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 Activity Orders (Order Product Me Product H2 Total Machining) F11ing) 1,260 1,710 2,970 1,700 9,960 11,660 The activity rate for the Order Filling activity cost pool under activity-based costing is closest to Multiple Choice $6.04 per order $3.04 per order $60.40 per order $3.47 per order