Red-Leaves Inc. has provided the following data from its activity-based costing accounting system: Activity cost pools Total cost Total activity Design products $985,000 55000 product design hours Setting up batches $89.580 490 batch set-ups Assembling products $15,502 720 Assembly hours The activity rate for the "designing products" activity cost pool is closest to $98.5 per product design hour 0352.8 per product design tour $183 per product design hout O $11.9 per product design hoe