Trainor Corporation Uses Activity-Based Costing to Assign Overhead Costs to Products.Overhead

Multiple Choice

Trainor Corporation uses activity-based costing to assign overhead costs to products.Overhead costs have already been allocated to the company's three activity cost pools as follows: Processing, $29, 200;Supervising, $13, 000;and Other, $26, 800.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 appear below: The activity rate for the Supervising activity cost pool under activity-based costing is closest to:

A) $13.00 per batch
B) $69.00 per batch
C) $8.00 per batch
D) $11.43 per batch