Marchan,Inc. ,manufactures and sells two products: Product K1 and Product S6.Data concerning the expected production of each product and the expected total direct labor-hours (DLHs) required to produce that output appear below: 
The company is considering adopting an activity-based costing system with the following activity cost pools,activity measures,and expected activity: 
The activity rate for the General Factory activity cost pool under activity-based costing is closest to:
Definitions:
Total Capital Balance
The sum of a company's long-term debt, equity, and retained earnings.
Income Distribution
A statistical measure detailing the way in which total income is spread across the individuals or households within a specific economy.
Net Income
A company's overall earnings following the deduction of all costs, taxes, and expenses from its total revenue.
Capital Contributions
Funds or assets given to a company by its owners or shareholders to support the business, which increase equity but are not considered income.
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