Angara Corporation uses activity-based costing to determine product costs for external financial reports. The company has provided the following data concerning its activity-based costing system: 
The activity rate for the batch setup activity cost pool is closest to:
Definitions:
Product Itself
Refers directly to the tangible or intangible goods being offered or sold to consumers.
Product Liability Law
Legal principles that hold manufacturers, distributors, suppliers, and retailers accountable for any damages caused by defective or dangerous products.
Tort Law
An area of law that deals with civil wrongs and damages, not arising out of contractual obligations, that one party suffers at the hands of another.
Product Liability
The legal responsibility that manufacturers or sellers have to compensate for harm caused by defective or dangerous products.
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