Benjamin Company manufactures a wide variety of products and uses an activity-based costing system. Data from its activity-based costing system for all products
follows:
Activity cost pool
Engineering costs
Setup costs
Total activity.
4,900 engineering hours
2,150 number of batches
Assembling products
6,300 direct labor hours
What is the engineering cost pool rate per engineering hour? (Round the answer to the nearest dollar.)
A. $32
B. $14
C. $87
OD. $56
Total cost
$155,000
$30,000
$550,100
000