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 Estimated Overhead Cost Expected Activity Product Z9 DLHS tests $ 343,018 8,300 MHs 55,247 480,608 1,350 Product NO 4,900 1,450 Total 13,200 2,800 5,900 6,200 12,100 $ 878,873 The activity rate for the Labor-Related activity cost pool under activity-based costing is closest to: Multiple Choice $38.10 per DLH $313.88 per DLH $40.92 per DLH $25.99 per DLH