Privott, Incorporated, manufactures and sells two products: Product Z9 and Product N0. 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 Z9 Product N0 Total Labor-related DLHs $ 324,018 6,400 3,000 9,400 Product testing tests 45,747 400 500 900 Order size MHs 471,108 4,000 4,300 8,300 $ 840,873 The activi