Overturt, Inc., manufactures and sells two products: Product 1 and Product Yo. 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 300 500 Direct Labor- Hours Per Unit 6.0 9.0 Total Direct Labor- Hours 1,800 4,500 6,300 Product Yi Product YO Total direct labor-hours 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 Yo. The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity: Activity Estimated Expected Activity Activity Cost Pools Measures Overhead Cost Product v1 Product yo 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