Bradley Company makes and sells two products: Product A and Product B. The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity:

		Estimated	Expected Activity
Activity Cost Pools	Activity Measures	Overhead Cost	Product A	Product B	Total
Labor-related	DLHs	$197,540	4,000	10,000	14,000
Product testing	tests	32,760	400	300	700
Machining	MHs	567,758	3,300	3,400	6,700
		$798,058

The activity rate for the labor-related activity cost pool under activity-based costing is closest to:

a. $14.11 per DLH

b. $109.20 per DLH

c. $81.90 per DLH

d. $1,140.08 per DLH