Privott, Incorporated, manufactures and sells two products: Product 29 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 Activity Overhead Expected Activity Activity Cost Poole Measures Cost Product 29 Product no Total Labor-related DLHS $ 331,018 7,100 3,700 10,800 Product testing 49,247 1,600 Order size MHS 474,608 4,700 5,000 9,700 $ 854,873 tests 750 850 The activity rate for the Labor-Related activity cost pool under activity-based costing is closest to: Multiple Choice $534 30 per DLH $65 66 per DUH $30 65 per DLH