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 Total Labor- Direct Expected Hours Per Labor- Production Unit Hours 1,000 2.0 2,000 600 1.0 600 2,600 Product E1 Product A7 Total direct labor-hours The direct labor rate is $23.90 per DLH. The direct materials cost per unit for each product is given below: Direct Materials Cost per Unit $238.00 $215.00 Product E1 Product A7 The company has an activity-based costing system with the following activity cost pools, activity measures, and expected activity Expected Activity Estimated Activity Overhead Measures Cost Activity Cost Pools Product El Product A7 Total Help Sa 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 $109,500 setups 51,640 MHS 807,690 $968, 830 Product E1 Product A7 2,000 600 1,100 600 3,400 3,600 Total 2,600 1,700 7,000 The activity rate for the Order Size activity cost pool under activity-based costing is closest to: Multiple Choice $182.50 per MH $115.38 per MH $182.50 per MH o $115.38 per MH $61.98 per MH $372.63 per MH