3 Adelberg Company has two products: A and B. The annual production and sales of Product A is 2,200 units and of Product B is 1,600 units. The company has traditionally used direct labor-hours as the basis for applying all manufacturing overhead to products. Product A requires 0.4 direct labor-hours per unit and Product B requires 0.7 direct labor-hours per unit. The total estimated overhead for next period is $104,375. The company is considering switching to an activity-based costing system for the purpose of computing unit product costs for external reports. The new activity- based costing system would have three overhead activity cost pools-Activity 1, Activity 2, and Order Size--with estimated overhead costs and expected activity as follows: 01:27:49 Activity Cost Pools Estimated Overhead Costs Expected Activity Product A Activity 1 Activity 2 $ 32,252 18,370 1,500 2,200 Product B 1,100 Total 2,600 700 2,900 Order Size 53,753 880 1,120 2,000 Total $ 104,375 (Note: The Order Size activity cost pool's costs are allocated on the basis of direct labor-hours.) The predetermined overhead rate under the traditional costing system is closest to: Multiple Choice $6.33 per DLH