Required 1. Strama, Inc., manufactures and sells two products: Product A6 and Product I5. The company has an activity-based costing system with the following activity cost pools, activity measures, and expected activity:

		Estimated		Expected Activity
Activity Cost Pools	Activity Measures	Overhead Cost		Product A6	Product I5	Total
Labor-related	DLHs	$	186,138	7,700	2,300	10,000
Production orders	orders		42,124	650	850	1,500
Order size	MHs		178,147	5,100	5,200	10,300
		$	406,409

The activity rate for the Order Size activity cost pool under activity-based costing is closest to?

Required 2. Strama, Inc., manufactures and sells two products: Product H2 and Product E0. Data concerning the expected production of each product and the expected total direct labor-hours (DLHs) required to produce that output appear below:

	Expected Production	Direct Labor-Hours Per Unit	Total Direct Labor-Hours
Product H2	210	7.1	1,491
Product E0	210	6.1	1,281
Total direct labor-hours			2,772

The companys expected total manufacturing overhead is $271,968.

If the company allocates all of its overhead based on direct labor-hours, the overhead assigned to each unit of Product H2 would be closest to?