Forner, Incorporated, 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: Activity Cost Pools Activity Measures Labor-related DLHS Estimated Overhead Cost $ 130,500 2,400 Expected Activity Product Z1 Product Z8 1,200 Total 3,600 Machine setups Order size setups MHs 61,530 962,370 1,300 400 1,700 3,300 3,100 6,400 $ 1,154,400 The activity rate for the Order Size activity cost pool under activity-based costing is closest to: Multiple Choice $150.37 per MH $72.84 per MH $159.98 per MH $222.81 per MH