QUESTION 7 \begin{tabular}{llll} & & Expected & Direct LaborTotal Direct Hours Per Labor-Hours \\ & Production Unit & 8,800 \\ Product E1 & 1,100 & 8.0 & 800 \\ Product A7 & 200 & 4.0 & 9,600 \\ Total direct labor-hours & & & 9 \\ \hline \end{tabular} The direct labor rate is $24.10 per DLH. The direct materials cost per unit for each product is given below: Direct Materials Cost per Unit $285.00 Product E1 $235.00 The company has an activity-based costing system with the following activity cost pools, activity measures, and expected activity: The activity rate for the Order Size activity cost pool under activity-based costing is closest to A. 72.84 per MH B. $109.46 per MH C. $141.30 per MH D. $148.50 per MH