Lefave, Incorporated, 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: Product Q1 Product D5 Total direct labor-hours Activity Cost Pools Labor-related Product testing Order size The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity: Estimated Overhead Cost Multiple Choice $22.25 per DLH $33.28 per DLH $27.88 per DLH Direct Labor- Expected Hours Per Production Unit 2,100 6.1 950 3.1 $10.38 per DLH Activity Measures DLHS tests MHS Total Direct Labor- Hours 12,810 2,945 15,755 $ 163,482 59,909 215,825 $ 439,216 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: Expected Activity Product Q1 Product D5 12,810 2,945 950 850 4,900 4,800 Total 15,755 1,800 9,700 Zoom Out

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