Studer Corporation has an activity based costing system with three activity cost pools-Processing, Supervising and other in the first stage allocations, costs in the two overhead accounts, equipment expense and Indirect labor, are located to the three activity cost pools based on resource consumption Data used in the first stage allocations follow Overhead cost Equipment expense indirect labor 1225 2250 Ortion of Resource Consumption Across Activity Cost Pools opment expense indirector Activity Cost Pools Processing Supering 050 020 00 0.50 $ 0.20 0.40 Processing costs are assigned to products using machine hours (M) and Supervising costs we assigned to products using the number of batches. The costs in the other activity cost pool are not assigned to products Activity data for the company's two products follow Processing Batches Spring Prote Out Total 15.725 3.500 2000 The city for the Supervising cost pool under based cong costs The activity rate for the Supervising activity cost pool under activity-based costing is closest to: O $8.07 per batch $1.96 per batch $2.09 per batch O $36.60 per batch