Saved Help Save & E Boesenhofer, Inc., manufactures and sells two products: Product N6 and Product N7. The company has an activity-based costing system with the following activity cost pools, activity measures, and expected activity: Estimated Expected Activity Activity Overhead Activity Cost Pools Measures Cost Product N6 Product N7 Total Labor-related DLHS $345,060 2,100 5,000 7,100 Machine setups setups 128,534 600 800 1,400 Order size MHS 107,598 4,100 3,800 7,900 $581,192 The activity rate for the Machine Setups activity cost pool is closest to: Multiple Choice O $73.57 per setup $91.81 per setup