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: Direct Labor- Expected Hours Per Production Unit 460 10.6 1,800 9.6 Total Direct Labor- Hours 4,876 17,280 22,156 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: Activity Cost Pools Labor-related Production orders Order size Estimated Expected Activity Activity Overhead Measures Cost Product EO Product NO Total DLHS $304, 390 4,876 17,280 22,156 orders 63,587 1,100 1,200 2,300 MHS 587,866 5,800 5,500 11,300 $955, 843 The activity rate for the Order Size activity cost pool under activity-based costing is closest to: The activity rate for the Order Size activity cost pool under activity-based costing is closest to Multiple Choice $43.14per MH $17.62 per MH $2765 per MH $52.02 per MH