FDC$-12771$ 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 Cost Pools,$\backslash$table$[[$Activity$],[$Measures$]],$Estimated,Expected Activity$],[$Overhead Cost,Product Z$1,$Product Z$8,$Total$],[$Labor$-$related,DLHs$,$$$109,600,4,800,2,400,7,200],[$Machine setups,setups,$51,690,700,300,1,000],[$Order size,MHs$,808,470,2,800,3,500,6,300],[,$$$969,760,,,]]$

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

Multiple Choice

$$71\mathrm{.}29$ per $MH$

$$195\mathrm{.}24$ per $MH$

$$136\mathrm{.}53$ per $MH$