Fomer, Inc., manufactures and sells two products: Product Z1 and Product Z8. The company has an activity-based costing system with the following activity cost pools, activity measures, and expected activity: Estimated Bxpected Activity Activity Overhead Activity Cost Pools Measures Cost Product 21 Product 28 Total Labor-related DLHS $112, 190 600 2,000 2,600 Machine setups setups 40, 440 500 700 1,200 Order size MHS 609,770 3,000 3,200 6, 200 $ 762,400 The activity rate for the Machine Setups activity cost pool under activity-based costing is closest to: Multiple Choice O $203.26 per setup O $190.55 per setup O $122.97 per setup O $33.70 per setup