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 Activity Measures Estimated Overhead Expected Activity Labor-related DLHS Cost $ 339,018 Product Z9 Product No Total 7,900 4,500 12,400 Product testing tests 53,247 1,150 1,250 2,400 Order size MHs 478,608 5,500 5,800 11,300 $ 870,873 The activity rate for the Labor-Related activity cost pool under activity-based costing is closest to: Multiple Choice $362.86 per DLH $42.60 per DLH $46.30 per DLH $27.34 per DLH