Chrzan, Inc., manufactures and sells two products Product and Product No Data concering the expected production of each product and the expectat total direct later hours (cha requered to produce the outcom below Product E9 Product NO Total direct labor-hours Direct Total Expected Laboe-Hours Direct Production Per Unit Labor-Heurs 10.1 4,141 9. 14,105 18.246 1,550 The company is considering adopting an activity-based costing system with the followers activny cost pool action measures, and expected activity Expected Activity Activity Cost Pools Labor-related Production orders Order size Activity Measures DLHS orders Estimated Overhead Cors 5301,090 61.087 565,366 $948,34 Product to 4,141 Product NO 14,105 950 5.25 Total 18,246 1, 10,888 850 5,550 The activity to the Order Site activity pool underactivity based costing is closest to 1140