ital insurance Home - YouTube TV Saved Help Save & Exit Barkes, Incorporated, manufactures and sells two products: Product B0 and Product B5. Data concerning the expected production of each product and the expected total direct labor-hours (DLHS) required to produce that output appear below. Direct Total Labor- Direct Product BO Product B5 06 Total direct labor-hours Expected Hours Per Labor- Production Unit Hours 400 7.0 2,800 500 4.0 2,000 4,800 The direct labor rate is $22.10 per DLH. The direct materials cost per unit is $288.10 for Product B0 and $118.90 for Product B5. The company has an activity-based costing system with the following activity cost pools, activity measures, and expected activity. Estimated Activity Cost Pools Labor-related Production orders Order size MHS Activity Overhead Measures Cost DLHS $136,944 orders 64,629 588,294 2,800 500 Expected Activity Product B0 Product B5 2,000 Total 4,800 400 900 3,300 3,000 6,300 $ 789,867 The activity rate for the Labor-Related activity cost pool under activity-based costing is closest to: