Lelave, 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 Labor. Expected Hours Production Per Unit 3,000 7.0 1,400 4.0 Total Direct Labor Hours 21,000 5,600 26, 600 Product 01 Product DS 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 Activity Cost Pools Labor-related Product testing Order size Activity Measures DLHS tests MHS Estimated Overhead Cost $ 172, 482 68,909 224,825 $ 466,216 Expected Activity Product 01 Product D5 Total 21,000 5,600 26,600 1.400 1,300 2,700 5,800 5,700 11,500 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 $19.55 per DLH $25.52 per DLH O $1753 per DLH O $6.48 per DLH