30) Strama, Inc., manufactures and sells two products Product A6 and Product 15. The company has an activity-based costing system with the following activity cost pools. activity measures, and expected activity: Estimated Expected Activity Overhead Activity Cost Pools Activity Measures Cost Product A6 Product 15 Total Labor-related DLHs $ 179,138 7.000 1,600 8,600 Production orders orders 38,624 300 500 300 MHs 171,147 Order size 4,400 4.500 8.900 $ 388.909 The activity rate for the Order Size activity cost pool under activity-based costing is closest to: A) $21.25 per MH B) $111.96 per MH C) $45.22 per MH D) $19.23 per MH