A&W Manufacturing has implemented an activity-based costing system.For warehousing/ packaging, the activity cost totals $140,400.The number of batches produced is the cost driver for this activity pool.A&W has the following information relating to its warehousing/packaging department: 
Required:
Calculate the activity cost rate per batch for the warehousing/packaging department.
Definitions:
Economic Profit
Economic profit is the difference between total revenue and total costs, including both explicit and implicit costs, measuring the performance exceeding the opportunity costs of resources used.
Fixed Costs
Expenses that do not change with the level of production or business activity within a certain range or period.
Short-Run Marginal Cost Curve
A graph that shows the cost of producing one more unit of a good or service in the short term, when some factors of production are fixed.
Optimal Level
The most efficient, effective, or desirable point or degree in a process, situation, or system.
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