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 $ 139, 700 65,880 1,030, 410 $1,235,990 Product z1 Product 28 11,000 5,500 1,200 400 3,900 3, 700 Total 16,500 1,600 7,600 The activity rate for the Order Size activity cost pool under activity-based costing is closest to: Multiple Choice $66.01 per MH Multiple Choice $66.01 per MH $185.22 per MH $144.25 per MH $135.58 per MH