Provenzano corporation manufactures two products: product b56z and product d32n. the company is considering implementing an activity-based costing (abc) system that allocates its manufacturing overhead to four cost pools. the following additional information is available for the company as a whole and for products b56z and d32n. activity cost pool activity measure total cost total activity machining machine-hours $ 330,000 15,000 mhs machine setups number of setups $ 50,000 100 setups product design number of products $ 88,000 2 products order size direct labor-hours $ 280,000 10,000 dlhs activity measure product b56z product d32n machine-hours 6,000 9,000 number of setups 80 20 number of products 1 1 direct labor-hours 6,000 4,000 what is the activity rate for the machining activity cost pool