Traughber Corporation uses an activity based costing system to assign overhead costs to products. In the first stage, two overhead costs-equipment expense and indirect labor-are allocated to the three activity cost pools-Processing, Supervising, and Other-based on resource consumption. Data to perform these allocations appear below: 
In the second stage, Processing costs are assigned to products using machine-hours (MHs) and Supervising costs are assigned to products using the number of batches. The costs in the Other activity cost pool are not assigned to products. Activity data for the company's two products follow: 
-The activity rate for the Processing activity cost pool under activity-based costing is closest to:
Definitions:
Labour Force
The total number of people who are available to work in an economy, including both the employed and the unemployed who are seeking employment.
Employment Insurance
A government program that provides temporary financial assistance to unemployed workers.
Company Pension Plan
A retirement savings program provided by an employer, offering employees a fixed payout upon retirement based on their earnings history, tenure, and age.
Psychological Counselling
Professional guidance provided by a psychologist focusing on resolving personal or psychological challenges.
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