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 Activity Cost Pools Measures Labor-related DLHS Product testing tests Order size MHS Estimated Overhead Cost $342,018 54,747 480, 108 $876,873 Product 29 Product NO 8,200 4,800 1,300 1,400 5,800 6, 100 Total 13,000 2,700 11,900 The activity rate for the Labor Related activity cost pool under activity based costing is closest to: Multiple Choice 0:42:55 $39.11 per DLH ) $42.11 per DLH () $26.31 per DLH 0 $324.77 per DLH