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 Product 01 1,300 5.3 6,890 Product D5 550 2.3 1,265 Total direct labor-hours 8,155 The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity Estimated Expected Activity Activity Overhead Activity Cost Pools Measures Cost Product 01 Product D5 Total Labor-related DLHS $155,482 6,890 1,265 8,155 Product testing tests 51,999 450 1,000 Order size MHS 207,825 4,100 4,000 8,100 $415,216 550 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 $19.07 per DLH $50.92 per DLH O $51.91 per DLH $25.66 per DLH