Adelberg Company has two products: A and B. The annual production and sales of Product A is 2,250 units and of Product B is 1,650 units. The company has traditionally used direct labor- hours as the basis for applying all manufacturing overhead to products. Product A requires 0.5 direct labor-hours per unit and Product B requires 0.8 direct labor-hours per unit. The total estimated overhead for next period is $104,900. 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: Expected Activity Activity Cost Pools Activity 1 Activity 2 Order Size Total Estimated Overhead Costs $ 32, 414 18,462 54,024 $ 104,900 Product A 1,550 2,250 1,125 Product B 1,150 750 1,320 Total 2,700 3,000 2,445 (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