2 XYZ Co has an activity-based casting system with three activity cost pools--Fixing. Cutting, and other. In the first stage allocations, costs in the two overhead accounts, equipment depreciation and factory expense, are allocated to three activity cost pools based on resource consumption. Data used in the first stage allocations follow: out of uestion Overhead costs: Factory depreciation Indirect labor Distribution of Resource Consumption Across Activity Cost Pools: $79,600 $5,000 Activity Cost Pools Fixing Cutting Other Equipment depreciation 0.50 0.30 0.20 Factory expense 0.30 0.50 0.20 Facing costs are assigned to products using machine-hours (MHz) and Cutting costs are assigned to products using the number of orders. The costs in the other activity cost pool are not assigned to products. Activity data for the company's two products follow. Machine-hours (Fixing) Orders (Cutting) Product A 1.550 1,070 Product B 9.700 1,630 The activity rate for the Foong activity cost pool under activity-based costing is closest to (Round your intermediate calculations to 2 decimal place) Select one: 59.40 per MH O 53.67 per MH 0 $94.00 per MH Od none of the given answer De $3.76 per MH