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:

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: Estimated Expected Activity Activity Overhead Activity Cost Pools Measures Cost Product 29 Product NO Total $335,018 51,247 476,608 $862,873 Labor-related Product testing Order size DLHS tests MHS 7,500 950 5,100 4,100 1,050 5,400 11,600 2,000 10,500 The activity rate for the Labor-Related activity cost pool under activity-based costing is closest to: Multiple Choice $28.88 per DLH $48.81 per DLH S53.94 per DLH S431.44 per DLH