FDC$-11063$ Incorporated, manufactures and sells two products: Product Z$1$ and Product Z$8.$ The company has an activity$-$based costing system with the following activity cost pools, activity measures, and expected activity:

$\backslash$table$[[,$Activity,Estimated,Expected Activity$],[$Activity Cost Pools,Measures,Overhead Cost,Product Z$1,$Product Z$8,$Total$],[$Labor$-$related,DLHs$,$$$145,000,4,000,2,000,6,000],[$Machine setups,setups,$68,360,1,100,300,1,400],[$Order size,MHs$,1,069,190,2,700,3,100,5,800],[,,$$$1,282,550,,,]]$

The activity rate for the Order Size activity cost pool under activity$-$based costing is closest to:

Multiple Choice

$$98\mathrm{.}53$ per $MH$

$$257\mathrm{.}34$ per MH

$$184\mathrm{.}34$ per MH

$$196\mathrm{.}13$ per MH