QUESTION 8 Millner Corporation has provided the following data from its activity-based costing (ABC) accounting system: Activity Cost Pool Total Cost Total Activity Designing products $1,372,4481 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: O A. $101 per product design hour O B. $1,372,448 per product design hour O c. $176 per product design hour O D. $57 per product design hour