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 $ 134,500 63,430 992,100 $1,190,030 Product z1 9,600 1,300 3,100 Product 28 4,800 200 3,900 Total 14,400 1,500 7,000 The activity rate for the Order Size activity cost pool under activity-based costing is closest to: Multiple Choice $78.96 per MH O O $193.36 per MH O $150.79 per MH