Forner, 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: Expected Activity Activity Cost Pools Labor-related Machine setups Order size Activity Measures DLHS setups MHS Estimated Overhead Cost $ 132,400 62,430 976,450 $1,171,280 Product z1 Product Z8 1,800 900 1,000 600 3,700 3,400 Total 2,700 1,600 7,100 The activity rate for the Order Size activity cost pool under activity-based costing is closest to: Multiple Choice $65.86 per MH O $146.32 per MH o $225.58 per MH o $137.53 per MH