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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

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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 Activity Cost Pools Labor-related Product testing Order size Activity Measures DLHS tests MHs Estimated Overhead Cost $325,018 46,247 471,608 $842,873 Product 29 6,500 45 4,100 Product NO 3,100 550 4,400 Total 9,600 1,000 8,500 The activity rate for the Labor-Related activity cost pool under activity-based costing is closest to

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