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Millner Corporation has provided the following data from its activity-based costing accounting system:Millner Corporation has provided...

Millner Corporation has provided the following data from its activity-based costing accounting system:Millner Corporation has provided the following data from its activity-based costing accounting system:

       ACTIVITY COST POOLS          TOTAL COST                     TOTAL ACTIVITY

DESIGNING PRODUCTS                $1,372,4478       7,798       PRODUCT DESIGN HOURS

SETTING UP BATCHES                    33,300              740        BATCH SET UP

ASSEMBLING PRODUCTS             126,160            6,640      ASSEBLY HOURS


The activity rate for the "designing products" activity cost pool is closest to

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