Schoeninger, Inc., manufactures and sells two products: Product X1 and Product I6. 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 X1	Product I6	Total
Labor-related	DLHs	$293,231	700	9,000	9,700
Machine setups	setups	74,767	600	500	1,100
General factory	MHs	268,830	4,300	4,400	8,700
		$636,828

The activity rate for the Labor-Related activity cost pool under activity-based costing is closest to:

$124.61 per DLH

$30.23 per DLH

$578.93 per DLH

$149.53 per DLH