Barkes, Incorporated, 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: Direct Total Labor Direct Expected Hours Per Labor Production Unit Hours 400 7.0 2,800 500 4.0 2,000 4,890 Product Be Product Bs Total direct labor hours The direct labor rate is $22.00 per DH The direct materials cost per unit is $288.50 for Product BO and $118.90 for Product 85. The company has an activity based couting system with the following activity contpools, activity measures, and expected city Estimated Activity Overhead Expected Activity Activity Cont. Pools Measures Cost Product Products Total Labor related Os 5 136,44 2,800 4,000 Production orders orders 64,629 500 400 Order site 580 294 3,300 3,000 6,00 $ 789, 367 90 H The activitate for the Labor Related activity cost pool under activity based costing is costo O $129.26 per DLH (0) $161.57 per DLH $ $877.63 per DLH O $28.53 per DLH