Bobzien, Incorporated, manufactures and sells two products: Product B7 and Product Z5. Data concerning the expected production of each product and the expected total direct labor-hours (DLHs) required to produce that output appear below: 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. The activity rate for the Labor-Related activity cost pool under activity-based costing is closest to