Expected Activity Activity Cost Pools Labor-related Machine setups Order size Activity Measures DLHS setups MHS Estimated Overhead Cost $ 124,400 58,660 917,480 $1,100,540 Product E1 Product A7 6,000 3,000 700 600 3,800 3,000 Total 9,000 1,300 6,800 The activity rate for the Order Size activity cost pool under activity based costing is closest to: Multiple Choice $41.47 per MH $134.92 per MH O $101.70 per MH O $122.28 per MH