22 Privott, Inc., manufactures and sells two products Product 29 and Product NO, The company is considering adopting an activity based costing system with the following activity cost pools, activity measures, and expected activity: Estimated Expected Activity Activity Overhead Activity Cost Pools Measures Cost Product 29 Product NO Total Labor-related DLHS $342.018 8,200 4,800 13,000 Product testing tests 54, 747 1,300 1,400 2,700 Order size MHS 480, 108 5,800 6,100 11,900 $876,873 The activity rate for the Labor-Related activity cost pool under activity-based costing is closest to: Multiple Choice $324.77 per DLH $39.11 per DLH MacBook Air oc