Privott, Inc., manufactures and sells two products: Product Z9 and Product N0. 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 Z9	Product N0	Total
Labor-related	DLHs	$	344,018	8,400	5,000	13,400
Product testing	tests		55,747	1,400	1,500	2,900
Order size	MHs		481,108	6,000	6,300	12,300
		$	880,873

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