Chrzan, Inc., manufactures and sells two products: Product E0 and Product N0. Data concerning the expected production of each product and the expected total direct labor-hours (DLHs) required to produce that output appear below:

TB MC Qu. 4-47 Chrzan, Inc., manufactures ... Chrzan, Inc., manufactures and sells two products: Product EO and Product NO. Data concerning the expected production of each product and the expected total direct labor-hours (DLHs) required to produce that output appear below: Expected Production 400 1,500 Direct Total Labor-Hours Direct Per Unit Labor-Hours 10.0 4,000 9.0 13,500 17,500 Product EO Product NO Total direct labor-hours The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity: Expected Activity Activity Cost Pools Labor-related Production orders Order size Activity Measures DLHS orders MHS Estimated Overhead Cost $301,390 60,587 584,866 $946,843 Product EO 4,000 800 5,500 Product NO 13,500 900 5,200 Total 17,500 1,700 10,700 The activity rate for the Order Size activity cost pool under activity-based costing is closest to