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: Expected Production 1,700 750 Direct Labor- Hours Per Unit 5.7 2.7 Total Direct Labor- Hours 9,690 2,025 11,715 Product 01 Product D5 Total direct labor-hours The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity: Estimated Overhead Expected Activity Activity Activity Cost Pools Labor-related Product testing Order size DLHS tests MHS $159,482 55,909 211,825 $427,216 Product 01 Product D5 9,690 2,025 750 650 4,500 4,400 Total 11,715 1,400 8,900 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: 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 $23.80 per DLH $36.47 per DLH $13.61 per DLH $39.94 per DLH