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 Labor-related Machine setups Order size Activity Measures DLHs setups MHs Estimated Overhead Cost Expected Activity Product Z1 Product Z8 Total $ 112,190 600 2,000 2,600 40,440 609,770 500 3,000 700 1,200 3,200 6,200 $ 762,400 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