Pedrozo, Inc., manufactures and sells two products: Product R9 and Product O3. The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity:

		Estimated	Expected Activity
Activity Cost Pools	Activity Measures	Overhead Cost	Product R9	Product O3	Total
Labor-related	DLHs	$197,540	4,000	10,000	14,000
Product testing	tests	32,760	400	300	700
General factory	MHs	567,758	3,300	3,400	6,700
		$798,058

The activity rate for the Labor-Related activity cost pool under activity-based costing is closest to:

$1,140.08 per DLH

$81.90 per DLH

$109.20 per DLH

$14.11 per DLH