Privott, Incorporated, 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: Activity Cost Pools Labor-related Product testing Order size Activity Measures DLHs Estimated Overhead Cost $ 344,018 Expected Activity Product Z9 8,400 tests 55,747 1,400 Product NO 5,000 1,500 Total 13,400 2,900 MHs 481,108 6,000 6,300 12,300 $ 880,873 The activity rate for the Labor-Related activity cost pool under activity-based costing is closest to: Multiple Choice $37.16 per DLH $303.75 per DLH $25.67 per DLH $39.82 per DLH