Millner Corporation has provided the following data from its activity-based costing accounting system Total Cost Activity Cost Pool Total Activity product design Designing products $1,372,448 7,798 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 $57 per product design hour Help Save & Exit Multiple Choice $57 per product design hour $1,372,448 per product design hour O $101 per product design hour $176 per product design hour