Millner Corporation has provided the following data from its activity-based costing accounting system:Activity Cost PoolTotal CostTotal ActivityDesigning products$1,372,4487,798 product design hoursSetting up batches$33,300740 batch set-upsAssembling products$126,1606,640 assembly hoursThe activity rate for the "designing products" activity cost pool is closest to:

A. $176 per product design hour
B. $1,372,448 per product design hour
C. $101 per product design hour
D. $57 per product design hour


Answer: A

Business

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