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 Production Orders activity cost pool under activity-based costing is closest to: