Question: Moyle Corporation has provided the following data from its activity-based costing accounting system: Activity Cost Pools Total Cost Total Activity Designing products $ 396,900 2,450

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

Activity Cost Pools Total Cost Total Activity
Designing products $ 396,900 2,450 product design hours
Setting up batches $ 8,580 390 batch set-ups
Assembling products $ 115,520 7,220 assembly hours

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

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