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. Estimated Expected Activity Activity Cost Pools Activity Measures Overhead Labor-related DLHS Cost $ 112,190 Product Z1 Product 28 Total 600 2,000 2,600 Machine setups Order size setups MHs 40,440 609,770 500 700 1,200 3,000 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