Forner, Inc., manufactures and sells two products: Product Z1 and Product Z8. The company has an activity. based acfivity cost pools, activity measures, and expected activity costing systern with the following Estimated Expected Activity Activity Overhead Activity Cost Pools Labor-related Machine setups Order size Measures Cost Product 21 Product 28 S 112,190 setups40,440 609,770 $762, 400 Total 2, 600 1,200 6,200 DLHs 600 500 3,000 2,000 700 MHs 3,200 The activity rate for the Machine Setups activity cost pool under activity-based costing is closest to: Multiple Choice $203 26 per setup $190.55 per setup $122.97 per setup $33.70 per setup