Lefave, Inc., manufactures and sells two products Product Q1 and Product D5. 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 Expected Hours Per Labor- Production Unit Hours 1,300 5.3 6.890 2.3 1,265 8,155 Product 01 Product D5 Total direct labor-hours 550 The company is considering adopting an activity based costing system with the following activity cost pools, activity measures, and expected activity: Activity Cost Pools Labor-related Product testing Order size Estimated Expected Activity Activity Overhead Measures Cost Product 01 Product D5 Total DLHS $155,482 6,890 1.2658 .155 tests 51.909 550 450 1,000 MHS 207,825 4,100 4,000 8,100 $415,216 If the company allocates all of its overhead based on direct labor hours using its traditional costing method, the predetermined overhead rate would be closest to: Multiple Choice O $51.91 per DLH O $50.92 per DLH O $25.66 per DLH O $19.07 per DLH