COM 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 thot output appear below: Direct Labor- Expected Hours Per Production Unit 440 10.4 1,700 9.4 Total Direct Labor- Hours 4,576 15,980 20,556 Product 20 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 Estimated Expected Activity Activity Overhead Activity cost. Pools Measures Cost Product EO Product NO Total Labor-related DLHS $303, 390 4,576 15,980 20,556 Production orders orders 62,587 1,000 1,100 2,100 Order size MHS 586,866 5,700 5,400 11,100 $952,843 The activity rate for the Order Size activity cost pool under activity-based costing is closest to: Multiple Choice $29.80 per MH Multiple Choice O $29.80 per MH O $52.87 per MH $46.35 per MH O $18.99 per MH