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:

Estimated		Expected Activity
Activity Cost Pools	Activity Measures	Overhead Cost		Product Z1	Product Z8	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 Labor-Related activity cost pool under activity-based costing is closest to:

Multiple Choice

$43.15 per DLH

$635.33 per DLH

$57.77 per DLH

$80.88 per DLH