Privott, Inc., manufactures and sells two products: Product Z9 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 Product Z9 Product Ne Total Labor-related $336,018 DLHS 7,600 1,000 4,200 11,800 Product testing tests 51,747 1,100 2,100 10,700 Order size MHs 477,108 5,200 5,500 $864,873 The activity rate for the Labor-Related activity cost pool under activity-based costing is closest to: Multiple Choice Multiple Choice $47.04 per DLH $411.84 per DLH $5175 per DLH $28.48 per DLH