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 Estimated Activity Overhead Activity Cost Pools Measures Cost Labor-related DLHS $341,018 Product testing tests 54,247 Order size MHS 479,608 $874,873 Product 29 Product NO 8,100 4,700 1,250 1,350 5,700 6,000 Total 12,800 2,600 11,700 The activity rate for the Labor-Related activity cost pool under activity-based costing is closest to: $336.49 per DLH $26.64 per DLH O $43.40 per DLH $40.18 per DLH