Pedrozo, Inc., manufactures and sells two products: Product R9 and Product 03. The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity: Expected Activity Activity Cost Pools Labor-related Product testing General factory Activity Measures DLHS tests MHS Estimated Overhead Cost|| $197,610 32,700 567,764 $798,074 Product R9| 5,000 2001 4,500 Product 03 17,000 300 4,500 Total 22,000 500 9,000 The activity rate for the Labor-Related activity cost pool under activity-based costing is closest to: $76.77 per DLH $1,134.95 per DLH $8.98 per DLH $104.07 per DLH