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 Pools Measures Cost Product 29 Product NO Total Labor-related DLHS $ 332.018 7. 200 3, 800 11,000 Product testing tests 49, 747 800 988 1,700 Order size MAS 475. 108 4.890 5. 100 9,900 $ 856, 873 The activity rate for the Labor-Related activity cost poor under activity based costing is closest to