Barkes, Inc., manufactures and sells two products: Product BO and Product B5. 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 400 500 Direct Labor- Hours Per Unit 7.0 4.0 Total Direct Labor- Hours 2,800 2,000 4,800 Product B Product B5 Total direct labor-hours The direct labor rate is $22.10 per DLH. The direct materials cost per unit is $288.10 for Product BO and $118.90 for Product B5. The company has an activity-based costing system with the following activity cost pools, activity measures, and expected activity: Expected Activity Activity Cost Pools Labor-related Production orders Order size Estimated Activity Overhead Measures Cost DLHS $136,944 orders 64,629 MHS 588,294 $789,867 Product B Product B5 2,800 2,000 500 400 3,300 3,000 Total 4,800 900 6,300 The activity rate for the Production Orders activity cost pool under activity-based costing is closest to: Multiple Choice O $71.81 per order $178.27 per order $196,10 per order $125.38 per order