Snavely, Inc., manufactures and sells two products: Product E1 and Product A7. Data concerning the expected production of each product and the expected total direct labor-hours (DLHS) required to produce that output appear below: : Direct Labor- Expected Hours Per Production Unit 600 8.0 300 Total Direct Labor- Hours 4,800 1,200 6,000 Product El Product A7 Total direct labor-hours The direct labor rate is $24.90 per DLH. The direct materials cost per unit for each product is given below: Direct Materials Cost per Unit $206.00 $225.00 Product El Product A7 The company has an activity-based costing system with the following activity cost pools, activity measures, and expected activity: Expected Activity Activity Cost Pools Labor-related Machine setups Order size Estimated Activity Overhead Measures Cost DLHS $109,600 setups 51,690 MHS 808, 470 $969, 760 Product E1 4,800 700 2,800 Product A7 1,200 300 3,500 Total 6,000 1,000 6,300 The activity rate for the Order Size activity cost pool under activity-based costing is closest to: Multiple Choice $91.33 per MH $128.33 per MH $107.53 per MH $161.63 per MH