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 Labor-Hours Per Unit Expected Production 1,900 850 Total Direct Labor Hours 11, 210 2,465 13,675 Product Q1 Product D5 5.9 2.9 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: Expected Activity Activity Cost Pools Labor-related Product testing Order size Activity Measures DLHS tests MHS Estimated Overhead Cost $161,482 57,909 213,825 $433,216 Product 01 11, 210 850 4,700 Product D5 2,465 750 4,600 Total 13,675 1,600 9,300 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 $11.81 per DLH $31.68 per DLH $36.19 per DLH $22.99 per DLH