Barkes, Incorporated, manufactures and sells two products: Product B0 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	Direct Labor-Hours Per Unit	Total Direct Labor-Hours
Product B0	400	7.0	2,800
Product B5	500	4.0	2,000
Total direct labor-hours			4,800

The direct labor rate is $22.10 per DLH. The direct materials cost per unit is $288.10 for Product B0 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:

Activity Cost Pools	Activity Measures	Estimated Overhead Cost	Expected Activity
			Product B0	Product B5	Total
Labor-related	DLHs	$ 136,944	2,800	2,000	4,800
Production orders	orders	64,629	500	400	900
Order size	MHs	588,294	3,300	3,000	6,300
		$ 789,867

The activity rate for the Order Size activity cost pool under activity-based costing is closest to:

Multiple Choice

$164.56 per MH

$68.47 per MH

$65.82 per MH

$93.38 per MH