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: 37 Expected Activity Product 28 01:35:22 Activity Cost Pools Labor-related Machine setups Order size Activity Measures DLHS setups MHS Estimated Overhead Cost $ 135,700 64,000 1,001, 010 $1,200, 710 5,000 Product 21 10,000 1,100 2,800 Total 15,000 1,300 6,000 200 3,200 The activity rate for the Order Size activity cost pool under activity-based costing is closest to: Multiple Choice $88.98 per MH $225.11 per MH $177.50 per MH O $166.84 per MH