supervisory expense, are allocated to three activity cost pools based on resource consumption. Data used in the first stage allocations follow: Overhead costs: Equipment depreciation Supervisory expense $ 82,100 $ 4,300 Distribution of Resource Consumption Across Activity Cost Pools: Equipment depreciation Supervisory expense Machining 0.40 0.40 Activity Cost Pools Order Filling 0.30 0.20 Other 0.30 0.40 Machining costs are assigned to products using machine-hours (MHS) and Order Filling costs are assigned to products using the number of orders. The costs in the Other activity cost pool are not assigned to products. Activity data for the company's two products follow: Activity: Orders (Order MHS (Machining) Filling) Product M Product H2 1,320 1,280 9,310 10,630 1,820 3,100 Total The activity rate for the Order Filling activity cost pool under activity-based costing is closest to: Multiple Choice $8.22 per order $5.65 per order $5.22 per order $82.20 per order