7 Vanvalkenburg, Inc., manufactures and sells two products: Product 05 and Product JO. The company has 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 05 Product JO Total Labor-related DLHS $191.748 3,000 2,800 5,800 Production orders orders 70,536 300 500 800 Order size MHS 295,592 4,300 4,500 8,800 S557,876 The activity rate for the Production Orders activity cost pool under activity based costing is closest to: Multiple Choice O $63.40 per order $68 74 per order $88.17 per order $6569 per order