Overturf, Inc., manufactures and sells two products: Product Y1 and Product Y0. Data concerning the expected production of each product and the expected total direct labor-hours (DLHs) required to produce that output appear below: Expected Production Direct Labor-Hours Per Unit Total Direct Labor-Hours Product Y1 300 6.0 1,800 Product Y0 500 9.0 4,500 Total direct labor-hours 6,300 The direct labor rate is $27.50 per DLH. The direct materials cost per unit is $106.10 for Product Y1 and $168.40 for Product Y0. The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity: Activity Cost Pools Activity Measures Estimated Overhead Cost Expected Activity Product Y1 Product Y0 Total Labor-related DLHs $ 151,263 1,800 4,500 6,300 Production orders orders 43,253 300 400 700 Order size MHs 863,478 4,900 5,000 9,900 $ 1,057,994 The activity rate for the Labor-Related activity cost pool under activity-based costing is closest to: rev: 03_24_2018_QC_CS-119201 Multiple Choice $1,511.42 per DLH $24.01 per DLH $108.13 per DLH $144.18 per DLH