Privott, Inc., manufactures and sells two products Product 29 and Product NO. The company is considering adopting an activity based costing system with the following activity cost pools, activity measures, and expected activity Expected Activity Activity Measures DLHS tests MHS Activity Cost Pools Labor-related Product testing Order size Estimated Overhead Cost $332,018 49,747 475. 108 $856,873 Product Ne 3,800 Product z9 7,200 800 4.800 Total 11,000 1,700 9,900 900 5,100 The activity rate for the Labor Related activity cost pool under activity based costing is closest to: Multiple Choice $55.27 per DLH S504.04 per DLH . S6218 per DLH S3018 per DL