Studler 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 allocated to the three activity cost pools based on resource consumption. Data used in the first stage allocations follow ead costs Equipment expense Indirect labor $ 79,375 $ 3,250 Distribution of Resource Consumption Across Activity Cost Pools Activity Cost Pools Equipment expense Indirect labor Processing SupervisingOther 020 0.20 0.40 0.60 0.10 0.50 Processing costs are assigned to products using machine-hours (MHs) and Supervising costs are 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 Activity MHs Processing 1,650 9,350 11,000 Batches Product Y4 Product R6 Total 110 2,090 2,200 The activity rate for the Supervising activity cost pool under activity-based costing is closest to $1.48 per batch $1.61 per batch $7.95 per batch $36.00 per batch