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: Direct Total Labor- Direct Expected Hours Per Labor Production Unit Hours Product 01 1,500 5.5 8,250 Product Ds 650 2.5 1,625 Total direct labor-hours 9,875 The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity Estimated Activity Overhead Expected Activity Activity Cost Pools Measures Cont Product 01 Product D5 Labor-related DLHO $ 157,482 8,250 1,625 9,875 Product testing teste 53,909 650 550 1,200 Order size M 209,825 4.300 4,200 3,500 $ 421,216 Total If the company atocates all of its overhead based on direct labor-hours using its traditional costing method, the predetermined overhead rate would be closest to