Angara Corporation uses activitybased costing to determine product costs for external financial reports. The company has provided the following data concerning its activitybased costing system:
Activity Cost Pool and Activity Measure Total Cost
Machine related machinehours $
Batch setup setups $
Order size direct laborhours $
Activity Cost Pools Total Activity
Product X Product Y Total
Machine related
Batch setup
Order size
The activity rate for the batch setup activity cost pool is closest to:
