Question 6 8.33 pts Mande, Inc., manufactures and sells two products: Product 29 and Product NO. The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity: Estimated Activity Cost Pools Activity Measures Labor-related DLHS Product testing tests General factory MHS Overhead Cost $ 341,018 54,247 479,608 $ 874,873 Expected Activity Product Product Z9 NO Total 8100 4700 12.800 1250 1350 2600 5700 6000 11,700 The activity rate for the Labor-Related activity cost pool under activity-based costing is closest to: O $40.18 per DLH O $26.64 per DLH $43.40 per DLH $336,49 per DLH