Boom, Inc., manufactures and sells two products: Product 3N and Product L34. 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: Multiple Choice $29.73 per DLH $477.15 per DLH $59.11 per DLH The activity rate for the Labor-Related activity cost pool under activity-based costing is closest to: Multiple Cholce $29.73 per DLH $477.15 per DLH $59.11 per DLH $52.89 per DLH