Millner Corporation has provided the following data from its activity-based costing accounting system:

Activity Cost Pool	Total Cost	Total Activity
Designing products	$ 1,372,448	7,798	product design hours
Setting up batches	$ 33,300	740	batch set-ups
Assembling products	$ 126,160	6,640	assembly hours

The activity rate for the "designing products" activity cost pool is closest to:

Multiple Choice

• $1,372,448 per product design hour

• $176 per product design hour

• $101 per product design hour

• $57 per product design hour