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	$	127,500	3,600	1,800	5,400
Machine setups	setups		60,110	700	400	1,100
Order size	MHs		940,160	4,000	3,100	7,100
		$	1,127,770

The activity rate for the Order Size activity cost pool under activity-based costing is closest to:

• $57.82 per MH

• $210.67 per MH

• $140.88 per MH

• $132.42 per MH