Adelberg Company has two products: A and B. The annual production and sales of Product A is 2,650 units and of Product B is 2,050 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 S109,300. 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: Estimated Overhead Expected Activit Total 3,580 3,880 2,495 Activity Cost Pools Activity 1 Activity 2 Order Size Total Costs Product A ProductB 1,550 1,150 1,435 33,774 19,237 56,289 $109,300 1,950 2,650 1,960 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 $5.06 per DLH 522.56 per DLH $43 81 per DLH $9.65 per DLH