apter 40 Sve Help Save & Cut Bobzien, Inc., manufactures and sells two products Product B7 and Product 25. Data concerning the expected production of each product and the expected total direct labor-hours (DLHS) required to produce that output appear below Expected Production Direct Labor Hours Per Total Direct Labor Unit Hours Product 87 300 50 1,500 Product 25 800 3.0 2,400 Total direct labor- hours 3,900 The direct labor rate is $15.10 per DLH. The direct materials cost per unit is $136.20 for Product 87 and $204.40 for Product 25 The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity Expected Activity Activity Cost Pools Activity Estimated Overhead Product Product Measures Labor-related DLHS Cost $ 39,585 87 25 Total 1,500 2,400 3,900 Production orders orders 26,884 500 600 1,100 Order size MHs 462.768 4,600 4,700 9,300 $ 529,237 The activity rate for the labor-related activity cost pool under activity-based costing is closest to Subot