Privott, Incorporated, manufactures and sells two products: Product Z$9$ and Product N$0.$ The company is considering adopting an activity$-$based costing system with the following activity cost pools, activity measures, and expected activity:

Activity Cost Pools Activity Measures Estimated Overhead Cost Expected Activity

Product Z$9$ Product N$0$ Total

Labor$-$related DLHs $$324,0186,4003,0009,400$

Product testing tests $45,747400500900$

Order size MHs $471,1084,0004,3008,300$

$$840,873$

The activity rate for the Labor$-$Related activity cost pool under activity$-$based costing is closest to: Multiple Choice

$$91\mathrm{.}49$ per DLH

$$934\mathrm{.}30$ per DLH

$$114\mathrm{.}37$ per DLH

$$34\mathrm{.}47$ per DLHTB MC Qu$.4-24($Static$)$ Privott, Incorporated, manufactures...

The actlivity rate for the Labor$-$Related activity cost pool under actlivity$-$based costing is closest to:

Multiple Choice

$$91\mathrm{.}49$ per DLH

$$934\mathrm{.}30$ per DLH

$$114\mathrm{.}37$ per DLH

$$34\mathrm{.}47$ per DLH