LEROY, HIGHTOTULLUISOU SCHLU PUUTUUULLUM FUUULUU VOLILY HIC CAPELICU MULTICUL product and the expected total direct labor-hours (DLHs) required to produce that output appear below: Direct Labor- Expected Hours Per Production Unit 1,200 5.2 500 2.2 Total Direct Labor- Hours 6,240 1,100 7,340 Product 01 Product D5 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 Estimated Expected Activity Activity Overhead Measures Cost Product 01 Product DS Total DLHS $154,482 6,240 1,100 7,340 tests 50,909 500 400 900 MHS 206,825 4,000 3,900 7,900 $412,216 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