Whiting Corporation Has Provided the Following Data Concerning Its Overhead

Multiple Choice

Whiting Corporation has provided the following data concerning its overhead costs for the coming year:
The company has an activity-based costing system with the following three activity cost pools and estimated activity for the coming year:
The Other activity cost pool does not have a measure of activity; it is used to accumulate costs of idle capacity and organization-sustaining costs.
The distribution of resource consumption across activity cost pools is given below:
The activity rate for the Assembly activity cost pool is closest to:

A) $4.30 per labor-hour
B) $7.00 per labor-hour
C) $8.60 per labor-hour
D) $12.90 per labor-hour