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Angara Corporation uses activity-based costing to determine product costs for external financial reports. The company...

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Accounting

Angara Corporation uses activity-based costing to determine product costs for external financial reports. The company has provided the following data concerning its activity-based costing system:
Activity Cost Pool (and Activity Measure) Total Cost
Machine related (machine-hours) $ 137,600
Batch setup (setups) $ 532,800
Order size (direct labor-hours) $ 105,300
Activity Cost Pools Total Activity
Product X Product Y Total
Machine related 1,0007,0008,000
Batch setup 3,0005,0008,000
Order size 7,0002,0009,000
The activity rate for the batch setup activity cost pool is closest to:

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